Auditing: Concepts for a Changing Environment (Dryden Press Series in Accounting)

Rittenberg, Larry E., Schwieger, Bradley J.

ISBN 10: 003018598X / ISBN 13: 9780030185984

Published by Dryden Pr, 1997

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Seller Inventory # ERICA829003018598X3

Bibliographic Details

• Title: Auditing: Concepts for a Changing Environment (Dryden Press Series in Accounting)
• Publisher: Dryden Pr
• Publication Date: 1997
• Language: English
• ISBN 10: 003018598X
• ISBN 13: 9780030185984
• Binding: Hardcover
• Edition: 2nd Edition
• Condition: Good
• Book Type: book

About this title

Synopsis

An evolutionary text in a quickly changing field, the second edition of Auditing: Concepts for a Changing Environment is the first text to thoroughly integrate risk analysis into the design of audit programs and the overall evaluation of audit evidence. Reflecting the changes taking place in the reliability of computer data processing and analysis techniques to understand business risk, Auditing 2/e integrates the most up-to-date risk analysis techniques into the evidence-gathering process in a real-world manner. Taking a more progressive approach to auditing - while still providing a firm foundation in basic auditing concepts - the text offers such non-traditional topics as competition in the accounting field, audits of financial institutions and pension liabilities, new financial instruments, auditing mergers and acquisitions, and governmental, compliance and operational auditing.

Synopsis

Although the second edition places more emphasis on audit judgment and the use of computers, the major themes from the original textbook have been retained: know how to use computers to gain efficiency; develop audit judgment and ethical frameworks to guide actions; understand the client's business and how to apply the risk model; use advanced audi