Auditing and Assurance Services

This text takes an approach that is ideal for professionals: each chapter addresses 1) what are the audit implications of the accounting transaction in question, and 2) what are the legal liabilities, and ethical implications of the transaction. In addition, this text emphasizes the concepts and standards of independent auditing, and integrates contemporary audit methods with a focus on complex judgments and decision processes. Auditing methods, the newest technology for auditing, and professional responsibilities for auditors are all covered in depth.

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.