This new edition is written with two major objectives: (1) to help students understand audit decision making and evidence accumulation, and (2) to reflect changes in the profession by integrating assurance and attestation services as well as risk issues. This 6th edition introduces two new tools that practitioners use to assess risk and to identify assurance service opportunities: Client Strategy Templates and Balanced Scorecards.
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David N. Ricchiute, Deloitte & Touche Professor of Accountancy, University of Notre Dame, has published articles in The Accounting Review, the Journal of Accounting Research, Accounting Organizations & Society, the Journal of Applied Psychology, Organizational Behavior and Human Decision Processes, the Journal of Experimental Psychology, Issues in Accounting Education, the Journal of Accountancy, and The CPA Journal, among others. Formerly on the audit staff of Price Waterhouse (now PricewaterhouseCoopers) and a visiting professor at the University of Michigan, Ann Arbor, he has served as Director of Research of the Audit Section of the American Accounting Association (AAA), on the editorial boards of accounting and auditing journals, as an educational and professional consultant to public accounting firms, law firms, and state audit agencies throughout the country, and on committees of the AICPA and the AAA, including the AAA Audit Section's Task Force on Future Audit, Attestation, and Assurance Services. His teaching awards include: Outstanding Teacher of the Year, College of Business Administration, University of Notre Dame.Review:
The chapter's (Client Strategies in Audit and Assurance Services) topical coverage is both timely and relevant. One of Ricchiute's strengths is the early identification and integration of emerging audit practice issues in the text. Other texts generally lag Ricchiute by about 2-3 years.
I like the additional coverage (on client strategy templates and balanced scorecards) because the discussions on the application of the templates and scorecards in real world business will help the students better understand these two new tools. The writing style is better than the text I am currently using.
I believe the addition of the client strategy templates and balanced scorecards is a welcome addition to the text. It gives the text a more practical perspective and shows how financial measures by themselves may not be adequate, as other operational measures may be useful. In fact, it's the best chapter I have seen in an auditing text for some time.
I find that Auditing and Assurance Services has the depth and coverage I need, yet still is of manageable length...the mix of audit theory and procedures is strong.
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Book Description South-Western College Pub, 2000. Hardcover. Book Condition: New. book. Bookseller Inventory # M0324024029