Auditing : a risk-based approach to conducting a quality audit / Karla M. Johnstone, Audrey A. Gramling, Larry E. Rittenberg.

Eighth ed. por Larry E. Rittenberg, Karla M. Johnstone, Audrey A. Gramling.

Prev. ed.: 2012.

Incluye bibliografía.

Auditing: integral to the economy -- The risk of fraud and mechanisms to address fraud: regulation, corporate governance, and audit quality -- Internal control over financial reporting: management´s responsibilities and importance to the external auditors -- Professional liability and the need for quality auditor judgments and ethical decisions -- Professional auditing standards and the audit opinion formuation process -- A framework for audit evidence -- Planning the audit: identifying and responding to the risks of material misstatement -- Specialized audit tools: sampling and generalized audit software -- Auditing the revenue cycle -- Auditing and cash and marketable securities -- Auditiing inventory, goods and services, and accounts payable: the acquisition and payment cycle -- Auditing long-lived assets: acquisition, use, impairment, and disposal -- Auditing debt obligations and stockholders´ equity transations -- Activities required in completing a quality audit -- Audit reports on financial statement -- Advanced topics concerning complex auditing judgements -- Other services provided by audit firms.