The auditing environment continues to change in dramatic ways, and university graduates entering the profession must be prepared for a high standard of responsibility. Here are only three examples of these changes:
The American Institute of Certified Public Accountants (AICPA) and the International Auditing and Assurance Standards Board (IAASB) have issued clarifications that harmonize auditing standards in the United States (for nonpublic entities) and internationally; the Committee of Sponsoring Organizations (COSO) of the Treadway Commission has issued an updated Internal Control–Integrated Framework and the AICPA recently issued new audit sampling guidance.
The ninth edition of Auditing: A Risk-Based Approach to Conducting a Quality Audit represents the most up-to-date professional guidance available, and reflects the clarified auditing standards and the newest PCAOB standards. It discusses COSO’s updated Internal Control–Integrated Framework and integrates discussions of fraud risk throughout the textbook. In short, the ninth edition helps students understand the full range of auditing issues in the evolving global environment.
|File Size||10.23 MB|
|Create Date||September 17, 2019|
|Last Updated||September 17, 2019|