AUDITING encourages discovery learning in its coverage of auditing practices. By integrating academic research; offering audit documentation review cases; and proposing research projects that ask students to answer challenging questions, the text exposes students to databases, annual reports, and the professional literature in a way that will prepare them for success in their future careers. The new edition focuses on fraud, restatement, and earnings management--addressing corporate governance and the audit standard setting that is evolving as a result of recent scandals (such as Enron/Arthur Andersen) and mandates (such as the Sarbanes-Oxley Act of 2002 and the standards of the Public Accounting Oversight Board and the SEC).
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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.
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