Auditing - Johnstone, Gramling, Rittenberg, 9e (2013).pdf
大小:(10.6 MB)

只需: 20 个论坛币  马上下载

N I N T H E D I T I O N
A U D I T I N G
A RISK-BASED APPROACH TO CONDUCTING A QUALITY AUDIT


Karla M. Johnstone
University of Wisconsin—Madison
Audrey A. Gramling
Bellarmine University
Larry E. Rittenberg
University of Wisconsin—Madison


CHAPTER 1 Auditing: Integral to the Economy, 2
CHAPTER 2 The Risk of Fraud and Mechanisms to Address Fraud:
Regulation, Corporate Governance, and Audit
Quality, 32
CHAPTER 3 Internal Control over Financial Reporting: Management’s
Responsibilities and Importance to the External
Auditors, 72
CHAPTER 4 Professional Liability and the Need for Quality Auditor
Judgments and Ethical Decisions, 114
CHAPTER 5 Professional Auditing Standards and the Audit Opinion
Formulation Process, 156
CHAPTER 6 A Framework for Audit Evidence, 212
CHAP T E R 7 Planning the Audit: Identifying and Responding
to the Risks of Material Misstatement, 266
CHAPTER 8 Specialized Audit Tools: Sampling and Generalized Audit
Software, 316
CHAPTER 9 Auditing the Revenue Cycle, 366
CHAPT E R 10 Auditing Cash and Marketable Securities, 438
CHAP T E R 11 Auditing Inventory, Goods and Services, and Accounts
Payable: The Acquisition and Payment Cycle, 500
CHAPT E R 12 Auditing Long-Lived Assets: Acquisition, Use, Impairment,
and Disposal, 560
CHAPT E R 13 Auditing Debt Obligations and Stockholders’ Equity
Transactions, 594
CHAPT E R 14 Activities Required in Completing a Quality Audit,
CHAPT E R 15 Audit Reports on Financial Statements, 684
CHAPT E R 16 Advanced Topics Concerning Complex Auditing
Judgments, 726
CHAPTER 17 Other Services Provided by Audit Firms, 790
ACL Appendix, 841
Case Index, 857
Index, 859
vi Brief Contents
Copyright