Auditing: Assurance and Risk

AUDITING: ASSURANCE AND RISK will influence the way that the next generation of professionals think about their responsibilities and abilities. This text is not limited to reciting current practice. The unique set of topics and new organization of this book will strike an effective balance among presenting the concepts of auditing, outlining the standards and practices of today's auditors, and preparing students to perform the Integrated Audit with a full understanding of Enterprise Risk Management as the future of the auditing profession.

W. Robert Knechel is the Ernst and Young LLP Professor of Accounting in the Fisher School of Accounting at the University of Florida. Professor Knechel holds a B.B.A. from the University of Delaware and a Ph.D. from the University of North Carolina at Chapel Hill. He has served as the resident auditing research fellow at KPMG Peat Marwick LLP. He holds a CPA in the state of Florida and is an active member of the American Institute of CPAs, the Florida Institute of CPAs and the Institute of Internal Auditors.

Steve Salterio (B. Comm. Mt. A. ’82, Ph.D. Michigan ’93, CA [New Brunswick and Ontario]) is a professor and a Faculty Research Fellow of Accounting at the Queen’s School of Business. His research investigates negotiations between auditor and client management on financial reporting issues and the effects of enhanced disclosure on the quality of corporate governance; corporate governance with special attention to the role of the audit committee and external auditor; and judgmental effects of performance measurement systems. Steve has recently been cited in Canadian Accounting Perspectives as among the most productive accounting researchers in Canada in the 1990’s and among the top North American accounting researchers by Advances in Accounting.

Brian Ballou is an associate professor of accounting at Miami University in Oxford, Ohio. Professor Ballou holds a BSBA from The Ohio State University and a Ph.D. from Michigan State University. He was a CPA in the state of Indiana and an active member of the American Institute of CPAs, where he has served on the Risk Assessment and Risk Assessment Audit Guide Task Forces. He is also an active member of the American Accounting Association, where he has chaired the Auditing Section's Auditing Standards Committee and Communications Committee.