Auditing - Hardcover

RICCHIUTE

Hardcover

ISBN 10: 0324226292 ISBN 13: 9780324226294

Publisher: South-Western, 2005

Synopsis

AUDITING encourages discovery learning in its coverage of auditing practices. By integrating academic research; offering audit documentation review cases; and proposing research projects that ask students to answer challenging questions, the text exposes students to databases, annual reports, and the professional literature in a way that will prepare them for success in their future careers. The new edition focuses on fraud, restatement, and earnings management--addressing corporate governance and the audit standard setting that is evolving as a result of recent scandals (such as Enron/Arthur Andersen) and mandates (such as the Sarbanes-Oxley Act of 2002 and the standards of the Public Accounting Oversight Board and the SEC).

About this title

Review

I like the proposed change of focus. The author is correct to refocus the text away from assurance services and emphasize on fraud, restatement, and earnings management. In fact I was looking at a new textbook for my auditing class next fall that emphasizes fraud and earning management.

Synopsis

This textbook describes the major activities of the financial statement audit process, introduces detailed tests on controls and substantive tests, and applies them to personnel and payroll, inventory and fixed assets, investments, debt instruments, and equity securities. The eighth edition incorporates the Sarbanes-Oxley Act, the SEC's auditor- in

Edition details

• Publisher: South-Western
• Publication date: 2005
• Language: English
• ISBN 10: 0324226292
• ISBN 13: 9780324226294
• Binding: Hardcover
• Number of pages: 810