Auditing and Assurance Services

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.

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.