Auditing: A Business Risk Approach - Tapa blanda

Reseña del editor

Give your students a solid introduction to today's audit process within the context of business risk with the latest edition of Rittenberg/Schwieger/Johnstone's "Auditing: A Business Risk Approach, 6th Edition". With the help of new author Karla M Johnstone, this well-respected author team clarifies why it's important for an effective auditor to first understand business risk and how internal controls only exist within a risk context. Risk is introduced early in the text and is emphasized throughout the chapters with compelling content and special features. An entire new chapter on Integrated Audit (Ch 7) further emphasizes how risk analysis serves as the starting point for the integrated audit.The authors clearly outline the rationale for the integrated audit, ways to perform it most effectively, and the decisions that form an important part of the audit. The latest edition keeps your course in touch with today's rapidly changing environment with a comprehensive look at the latest audit regulations, concepts, and practices.Students learn how today's businesses in the recent years following SOX must audit not only their financial statements, but also the systems that support and generate those statements. "Auditing, 6th Edition" demonstrates how to adapt traditional techniques and procedures to succeed in today's technological, systems-oriented business environment. It contains audit case modules related to the chapters to provide valuable hands-on practice. Students even gain valuable first-hand practice using the well-known, professional ACL Audit software, packaged with each new text, as they complete applications and work with fraud cases.