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AUDITING emphasizes both the concepts and standards of independent auditing. It integrates them with contemporary audit methods and with the complex judgments and decision processes common to audit practice.
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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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Book Description South-Western Pub, 1995. Hardcover. Condition: New. 4th. Seller Inventory # DADAX0538838833
Book Description South-Western College Pub, 1994. Condition: New. book. Seller Inventory # M0538838833