Synopsis
Prepare students for the dramatic changes in auditing by using the new decision-making framework in Rittenberg/Johnstone/Gramling's AUDITING: A BUSINESS RISK APPROACH, 7th EDITION which emphasizes business risk, internal controls, and the professional judgment processes.
About the Authors
Larry E. Rittenberg, PhD, CPA, CIA, is the Ernst & Young Professor of Accounting & Information Systems at the University of Wisconsin--Madison, where he teaches courses in auditing, risk management, and corporate governance. He is Chair Emeritus of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) where he has provided oversight of the development of the COSO Enterprise Risk Management Framework as well as the COSO Guidance for Smaller Businesses. He has served as Vice-Chair of Professional Practices for the Institute of Internal Auditors (IIA) and President of the IIA Research Foundation; and has been a member of the Auditing Standards Committee of the AAA Auditing Section, the AICPA's Computer Audit Subcommittee, the Information Technology Committee, the NACD Blue Ribbon Commission on Audit Committees; and Vice-President and Treasurer of the American Accounting Association. He is a member of an audit committee, board, and governance committee of Woodward Governor, a publicly-traded company, and has consulted on audit committee, risk, and control issues with the largest public company in China. More recently, he has been named as one of the seven members of the International Oversight Council for Professional Practice of the IIA. Professor Rittenberg, a certified public accountant, a certified internal auditor, has served as staff auditor for Ernst & Young and has co-authored five books and monographs and numerous articles. He is married and is the father of two children.
Karla M. Johnstone, PhD & CPA, is an Associate Professor of Accounting & Information Systems at the University of Wisconsin, Madison. She teaches auditing, and her research investigates auditor decision making, including auditors' client acceptance and continuance decisions, how fraud risk affects audit planning and audit fees, client-auditor negotiation, and audit budget-setting processes. She has also published various articles on accounting curriculum effectiveness. Professor Johnstone serves on the editorial boards of several academic journals, and is active in the Auditing Section of the American Accounting Association. She has worked in practice as a corporate accountant and as a staff auditor, and she was a doctoral fellow in residence at Coopers & Lybrand. Professor Johnstone is married and is the mother of three children.
Audrey A. Gramling, Ph.D., CIA, CPA, is Professor of Accounting at Kennesaw State University, where she teaches courses on auditing, corporate governance and strategy, and SEC disclosure issues. She has served as an Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission. Audrey is currently involved in a number of professional organizations including Beta Alpha Psi, where she co-chaired the 2010 annual international meeting, Grant Thornton's Academic Advisory Council, and Kennesaw State University's Corporate Governance Center, where she serves as an Academic Fellow. Audrey currently serves, or previously has served, on various editorial boards. She has been an active member of the American Accounting Association, including serving as Secretary, as Vice-President--Academic, and as President of the AAA Auditing Section. Audrey worked as an external auditor at a predecessor firm of Deloitte and as an internal auditor at Georgia Institute of Technology. She has coauthored numerous books, monographs, and articles on various audit-related topics.
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