Auditing: Concepts for a Changing Environment (The Dryden Press Series in Accounting)

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9780030299193: Auditing: Concepts for a Changing Environment (The Dryden Press Series in Accounting)

The fourth edition of this text extends the coverage of the new approaches to the audit function from a systems and assurance services perspective. Business risk analysis and the evaluation of audit evidence is integrated throughout. This edition emphasizes professional services, analytical techniques, less audit sampling, and enhanced computer auditing approaches. The fourth edition also integrates IDEA professional audit software into the text and end-of-chapter problems.

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Product Description:

The third edition of this text is an extensive progression into the new approaches to the audit function from a systems and assurance services perspective. Risk analysis into the design of audit programs and the evaluation of audit evidence is integrated throughout. This edition emphasizes professional services, analytical techniques, less audit sampling, and enhanced computer auditing approaches.

About the Author:

Larry E. Rittenberg, Ph.D., CPA, CIA, is Professor Emeritus, Department of Accounting and Information Systems, at the University of Wisconsin, Madison, where he taught courses in auditing, risk management, and corporate governance. He is also 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 served as staff auditor for Ernst and Young and has co-authored five books and monographs, and numerous articles.

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.

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