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.
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Larry E. Rittenberg, Ph.D., CPA, CIA, is Professor Emeritas, Department of Accounting and Information Systems, at the University of Wisconsin, Madison, where he taught courses in auditing, risk management, and corporate governance. He is also 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 served as staff auditor for Ernst & Young and has co-authored five books and monographs and numerous articles.
Karla M. Johnstone, Ph.D., 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 and fraud brainstorming 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, currently serving on the Executive Committee in the role of Treasurer. She has worked in practice as a corporate accountant, a staff auditor, and was a doctoral fellow in residence at Coopers & Lybrand.
Audrey A. Gramling, Ph.D., CPA, CIA, is the Fr. Raymond J. Treece Endowed Chair and Accounting Department Professor and Chair at Bellarmine University. Professor Gramling's research investigates both internal and external auditing issues, with a focus on decision behavior of auditors, external auditor independence, internal control reporting, and other factors affecting the market for audit and assurance services. Prior to earning her Ph.D. at the University of Arizona, Professor Gramling worked as an external auditor at a predecessor firm of Deloitte and as an internal auditor at Georgia Institute of Technology. She has also served a one-year appointment as an Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission. She is the Past President of the Auditing Section of the American Accounting Association and has served in an advisory role to the Committee of Sponsoring Organizations (COSO).
"The textbook appears to be written by an auditing scholar with relevant field auditing experience as opposed to many auditing textbooks which are written by scholars who write what they "think" is occurring in the field."
"I like the overriding theme of business risk approach, the emphasis on the technological environment. It also is critically important, especially in today's rapidly changing environment, to stay current with the regulatory and legal environment of the audit. The movement toward the Integrated Audit also fits in well with the other themes."
"Overall, I am pleased with the approach and balance of the Rittenberg text and plan to continue using it."
"These themes are comprehensive of the issues facing auditing today, and they are the right themes to include in this textbook."
"The authors' emphasis on the regulatory environment, the importance of understanding the organization and its environment along with related risks, the integrated approach to auditing, and the impact of technology to the auditing profession are right on target. COSO has been emphasizing the integrated audit for decades now and it is finally catching on."
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Book Description South-Western College Pub, 2009. Hardcover. Book Condition: New. 7. Bookseller Inventory # DADAX0324658044
Book Description Cengage Learning, 2009. Hardcover. Book Condition: New. book. Bookseller Inventory # 0324658044
Book Description Book Condition: Brand New. Book Condition: Brand New. Bookseller Inventory # 97803246580401.0
Book Description Book Condition: Brand New. Brand New, 7 edition, , color Printing, Softcover International Edition., GET IT FAST within 2-5 business days by UPS/DHL worldwide express with Tracking Number. Book is printed in English. NO PO Box, APO, FPO address. This is international edition. The international edition will has different ISBN and Cover design from US edition. Occasionally, international textbooks may come with different exercises at the end of chapters. Restricted sales disclaimer wordings //Not for Sales in USA and Canada// are printed on the cover of the book. It is legally to use the international edition in North America. We may ship the books from Asian regions for inventory purpose. Bookseller Inventory # 2888