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9780324375589

Auditing: A Business Risk Approach (with CD-ROM)

Rittenberg, Larry E.; Schwieger, Bradley J.; Johnstone, Karla Author

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Gain the thorough understanding of today's auditing process with the hands-on practice that's critical for your business success with AUDITING: A BUSINESS RISK APPROACH, 6th Edition. This book introduces the audit process within the context of business risk--teaching you why it is important to first understand the organization's business environment and how you can apply the risk model. An emphasis on the integrated audit in this edition guides you through how to perform it effectively as well as what decisions and management commitments are necessary to complete it. You gain first-hand experience in using the well-known professional ACL Audit software, which accompanies each new book, as you practice audit techniques and work with specialized cases. AUDITING, 6th Edition prepares you to succeed amidst today's numerous auditing changes with the latest look at audit regulations, concepts, and practices as they apply in today's technological, systems-oriented environment.

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About the Author:

Larry E. Rittenberg, PhD, CPA, CIA, is the Ernst & Young Professor of Accounting & Information Systems at the University of Wisconsin--Madison, where he teaches courses in auditing, risk management, and corporate governance. He is Chair Emeritus of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) where he has provided oversight of the development of the COSO Enterprise Risk Management Framework as well as the COSO Guidance for Smaller Businesses. He has served as Vice-Chair of Professional Practices for the Institute of Internal Auditors (IIA) and President of the IIA Research Foundation; and has been a member of the Auditing Standards Committee of the AAA Auditing Section, the AICPA's Computer Audit Subcommittee, the Information Technology Committee, the NACD Blue Ribbon Commission on Audit Committees; and Vice-President and Treasurer of the American Accounting Association. He is a member of an audit committee, board, and governance committee of Woodward Governor, a publicly-traded company, and has consulted on audit committee, risk, and control issues with the largest public company in China. More recently, he has been named as one of the seven members of the International Oversight Council for Professional Practice of the IIA. Professor Rittenberg, a certified public accountant, a certified internal auditor, has served as staff auditor for Ernst & Young and has co-authored five books and monographs and numerous articles. He is married and is the father of two children.

Bradley J. Schwieger, DBA, CPA, is the G.R. Herberger Distinguished Professor of Business and Accounting at St. Cloud State University. He holds professional memberships in the American Accounting Association (AAA), the Audit Section of the AAA, the Twin Cities Chapter of the Institute of Internal Auditors, the AICPA, and the Minnesota Society of CPA's. He was formerly a senior auditor with Arthur Andersen & Co. He was a member of the International Ethics Committee of the Institute of Internal Auditors. He has written a number of journal articles on auditing. Professor Schwieger is married and is the father of two children.

Karla M. Johnstone, PhD & CPA, is an Associate Professor of Accounting & Information Systems at the University of Wisconsin, Madison. She teaches auditing, and her research investigates auditor decision making, including auditors' client acceptance and continuance decisions, how fraud risk affects audit planning and audit fees, client-auditor negotiation, and audit budget-setting processes. She has also published various articles on accounting curriculum effectiveness. Professor Johnstone serves on the editorial boards of several academic journals, and is active in the Auditing Section of the American Accounting Association. She has worked in practice as a corporate accountant and as a staff auditor, and she was a doctoral fellow in residence at Coopers & Lybrand. Professor Johnstone is married and is the mother of three children.

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Rittenberg, Larry E.; Schwieger, Bradley J.; Johnstone, Karla Author
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