Synopsis
In addition to mapping financial statement assertions to audit procedures and explaining the procedures in detail, the fourth edition of this text incorporates key accounting issues into each of the five chapters devoted to substantive tests of accounts balances.
"synopsis" may belong to another edition of 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
In addition to mapping financial statement assertions to audit procedures and explaining the procedures in detail, the fourth edition of this text incorporates key accounting issues into each of the five chapters devoted to substantive tests of accounts balances.
"About this title" may belong to another edition of this title.
