Auditing and Assurance Services

Auditing and assurance service education has undergone dramatic change in at least three ways: (1) An awakening that practitioners have a comparative advantage in offering professional services that transcend the boundaries of financial statements; (2) An understanding that client strategies affect engagement risk; and (3) A transition away from first-person delivery by classroom instructors only and toward third-person discovery by students both within and outside of the classroom. Each has influenced the seventh edition. To transcend the boundaries of financial statements, Auditing and Assurance Services exposes students both to the demand for and the supply of the profession's flagship service, financial statement audits, and to the nature of the value-added assurance services decision makers demand in the information age.

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.