Auditing : a risk-based approach / Karla M. Johnstone, Ernst & Young (EY) Professor, University of Wisconsin-Madison, Audrey A. Gramling, Professor, Colorado State University, Larry E. Rittenberg, Professor Emeritus, University of Wisconsin-Madison.
Contributor(s): Rittenberg, Larry E., author. | Gramling, Audrey A., author.Call number: HF5667 J615 2019 Material type: TextPublisher: Singapore : Cengage Learning Asia Pte Ltd, 2019.Edition: 11th edition.Description: xxx, 896 pages ; 28 cm.Content type: text Media type: unmediated Carrier type: volumeISBN: 9789814834513 (pbk.)Subject(s): Auditing. | Financial risk -- Textbooks. | Auditing -- Problems, exercises, etc.
|Item type||Location||Shelving location||Call number||Copy number||Barcode||Status||Date due|
|General Book||ODI General Collection||ODI General Collection||HF5667 J615 2019 (Browse shelf)||1||1000530327||Available|
"This edition is for use in Asia only."--Title page verso.
Includes bibliographical references and index.
1. Quality auditing: why it matters -- 2. The auditor's responsibilities regarding fraud and mechanisms to address fraud: regulation and corporate governance -- 3. Internal control over financial reporting: responsibilities of management and the external auditor -- 4. Professional legal liability -- 5. Professional auditing standards and the audit opinion formulation process -- 6. Audit evidence -- 7. Planning the audit: identifying, assessing, and responding to the risk of material misstatement -- 9. Auditing the revenue cycle -- 10. Auditing cash, marketable securities, and complex financial instruments -- 11. Auditing inventory, goods and services, and accounts payable: the acquisition and payment cycle -- 12. Auditing long-lived assets and merger and acquisition activity -- 13. Auditing debt, equity, and long-term liabilities requiring management estimates -- 14. Completing a quality audit -- 15. Audit reports for financial statement audits.