Synopsis
Be successful in this course and in your career with AUDITING! With a focus on fraud, restatement, and earnings management, this auditing textbook exposes you to databases, annual reports, and the professional literature in a way that will prepare you for success in your future career. Real world applications and working paper review cases are just a few of the many tools integrated throughout the text that will help you apply what you're learning to the real world. A concise step-by-step overview of the audit and assurance services processes ensures that you master the concepts presented in the text.
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About the Author
David N. Ricchiute, Deloitte & Touche Professor of Accountancy at the University of Notre Dame, has published articles in The Accounting Review, the Journal of Accounting Research, Accounting Organizations & Societies, the Journal of Applied Psychology, Organizational Behavior and Human Decision Processes, Issues in Accounting Education, the Journal of Accountancy, and The CPA Journal, among others. Formerly on the audit staff of Price Waterhouse and a visiting professor at the University of Michigan, Ann Arbor, Professor Ricchiute 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 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
I have used the book for several years because it is well written and has good supplementary material (including the website and PowerPoint slides.)
I like the proposed change of focus. The author is correct to refocus the text away from assurance services and emphasize on fraud, restatement, and earnings management. In fact I was looking at a new textbook for my auditing class next fall that emphasizes fraud and earning management.
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