TY  - BOOK
AU  - Johnstone,Karla M.
AU  - Gramling,Audrey A.
AU  - Rittenberg,Larry E.
TI  - Auditing: a risk- based approach 
SN  - 9781337619455
AV  - HF5567 
U1  - 657.45 23
PY  - 2019///
CY  - Boston, Massachusetts : 
PB  - Cengage Learning
KW  - Auditing
KW  - Problems, exercises, etc
N1  - Includes index; Quality Auditing; why it matters -- The auditor's responsibilities regarding fraud and mechanism to address fraud: regulation and corporate governance -- Internal control over financial reporting -- Responsibilities of management and the external auditor -- professional legal liability -- Professional auditing standards and the audit opinion formulation process -- Audit evidence -- Planning the audit;  identifying, assessing, and responding to risk of materials misstatement -- Specialized audit tools: attributes sampling, monetary unit sampling, and data analytics tools --  Auditing the revenue cycle -- Auditing cash, marketable securities, and complex financial instruments --  Auditing inventory, goods and services, and accounts payable: the acquisition and payment cycle --  Auditing long-lived assets and merger and acquisition activity -- auditing debt, equity and long-term liabilities requiring management estimates --  Completing a quality audit --  Audit reports for financial statements audits.
ER  -