The tenth edition of "Auditing" continues to provide students a balanced presentation of auditing concepts and procedures. The text reflects the challenges inherent in accounting and auditing practice, particularly in public accounting firms. The text is designed to provide flexibility for instructors: the thirteen chapters focus on the Auditing Process, while the eight modules provide additional topics. There are three main approaches to teaching auditing, which you need to understand to match customer needs with our texts: The Balance Sheet Approach - smallest market segment and more traditional, which teaches the audit procedures by using the individual balance sheet (and related income statement) accounts. Our Whittington/Pany text is the only one left in this segment; The Audit Risk Model - this is an emerging area in auditing that considers audit risk, which is the probability that an auditor will give an inappropriate opinion on financial statements; The Cycles Approach, which was first introduced by the market-leading textbook written by Arens/Loebbecke (Prentice Hall). Cycles are sets of accounts and business activities that go together in an accounting system. This is where Robertson fits in the market.
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Module on assurance and other services has been added to the text. This feature allows faculty to cover this contemporary topic without sacrificing the cycles approach and focus.
The Kingston Case now in separate case book' This popular case from the ninth edition has been revised and is now has been printed in a separate booklet that will be shrink-wrapped for free with the text. While the text still refers to the case, the separate booklet allows students the freedom to use the book independent of the text while doing projects and does not interrupt the narrative of the chapter.
The Ninth Edition has been updated to include complete coverage of SAS 82 in Chapter 8.
Computerized Auditing chapters completely rewritten to reflect this rapidly changing area of Auditing. Modules C, Information Systems Auditing, and D, Assurance & Other Services, include discussion of such current topics as electronic commerce and computer fraud.
The material from former Module C, Auditing in an Electronic Environment, will be integrated throughout the text and placed in boxed items or throughout the body of the text, as appropriate.
Dynamic Web Page - The web page is designed and updated by co-author Timothy Louwers and includes materials and web links for both faculty and students. Since the site is maintained by one of the authors, professors can be rest-assured the weblinks and information is constantly being updated.
Useful material from the Internet Resource Guide, which was packaged free with the ninth edition, will be moved to the end of chapter material or to the website.
Modular Structure- In an effort to be responsive to faculty needs, the authors have maintained a flexible, modular structure in the tenth edition. The text is split into thirteen chapters called The Audit Process and eight modules of Additional Topics. The modular material may be covered towards the end of the course or inserted into the flow of the first thirteen chapters
Devotes an entire chapter to covering fraud. One of the few auditing books on the market that gives thorough treatment to this important subject.
Electronic Working papers are spreadsheet templates that can be downloaded from the text's web site and a manual for the Electronic Working papers is found as an appendix in the Tenth Edition. The templates allow students to solve selected problems from the text in Microsoft Excel, which gives them experience using spreadsheet applications- an exciting way to work with numbers.
A Certified Public Accountant (Texas) working in the industry, public accounting, and government (Academic Fellow in the SEC Office of the Chief Accountant), Jack C. Robertson is a member of the American Institute of CPAs, the Texas Society of CPAs, and the American Accounting Association. He has served on committees and task forces of the AICPA and TSCPA, and he has been active in the AAA - serving as secretary, vice-chairman, and chairman of the Auditing Section and as chairman of the Auditing Standards Committee and the Committee on Liaison with the SEC.
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Book Description The McGraw-Hill Company. Book Condition: New. Bookseller Inventory # 46389777