Auditing: A Risk-Based Approach, 11/e (IE-Paperback)【內含Access Code,經刮除不受退】

●EMPHASIS ON PROFESSIONAL SKEPTICISM INTRODUCES THE PRACTICAL APPLICATIONS OF THIS CONCEPT. From a questioning mind to critical assessment of auditing evidence, this book provides your students with the tools to apply the concept of professional skepticism. The book introduces this topic in Chapter 1, while end-of-chapter problems throughout this edition help students see the practical applications of professional skepticism.
●PROFESSIONAL DECISION-MAKING AND ETHICAL DECISION-MAKING FRAMEWORKS PREPARE READERS FOR REAL BUSINESS CHALLENGES. Several features, including two decision-making frameworks, require readers to carefully consider real-life professional and ethical decisions associated with the chapter's concepts. End-of-chapter cases further emphasize the importance of using professional and ethical decision-making frameworks to address contemporary issues.
●FEATURES AND CHAPTER EXHIBITS BRING ATTENTION TO MEMORABLE EXAMPLES. Each chapter contains multiple "Why It Matters" and "Focus on Fraud" features and related exhibits that highlight important, relevant, and practical examples and key information related to the chapter's topics. Selected end-of-chapter problems further reinforce this information by requiring that readers review specific features and exhibits.
●ACADEMIC RESEARCH CASES HIGHLIGHT RELEVANT RESEARCH STUDIES. Because academic research influences auditor decisions, end-of-chapter problems require students to read a specific research paper and answer questions related to the chapter's topics. Students learn to link theories with relevant academic research as part of their learning experiences, as recently recommended by The Pathways Commission. Selected academic articles are approachable, yet highlight the complexities of real auditing.
●FOCUS ON DATA ANALYTICS EMPHASIZES PRACTICAL APPLICATIONS. The topic of data analytics is introduced in Chapter 8. The following cycle chapters include end-of-chapter Tableau®-based problems to help students develop the skills necessary to become data-driven decision makers.
●"GENERALIZED AUDIT SOFTWARE WORKS SEAMLESSLY WITH UPDATED CASES. The most popular audit analytics software today is available to correspond with each new text. This new edition closely integrates the use of software into both homework and cases. An appendix and tutorial located at the end of the textbook provide guidance for students unfamiliar with the software. Access to the software can be provided by Instructors who are enrolled in the ACL Academic Network program. Please refer to the Interview Guide for additional details."

1. Quality Auditing: Why It Matters.
2. The Auditor's Responsibilities Regarding Fraud and Mechanisms to Address Fraud: Regulation and Corporate Governance.
3. Internal Control Over Financial Reporting: Responsibilities of Management and the External Auditor.
4. Professional Legal Liability.
5. Professional Auditing Standards and the Audit Opinion Formulation Process.
6. Audit Evidence.
7. Planning the Audit: Identifying Assessing, and Responding to the Risks of Material Misstatement.
8. Specialized Audit Tools: Attributes Sampling, Monetary Unit Sampling, and Data Analytics Tools.     Generalized Audit Software.
9. Auditing the Revenue Cycle.
10. Auditing Cash, Marketable Securities, and Complex Financial Instruments.
11. Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle.
12. Auditing Long-Lived Assets and Merger and Acquisition Activity.          , Use, Impairment, and Disposal.
13. Auditing Debt, Equity, and Long-Term Liabilities Requiring Management Estimates.         and Stockholders' Equity Transactions.
14. Completing a Quality Audit.
15. Audit Reports for Financial Statement Audits.
ACL Appendix.
Case Index.