000			02029nam a22002417a 4500
003			OSt
005			20250325101541.0
008			250325b |||||||| |||| 00| 0 eng d
020			_a978-0-357-72187-2
040			_cFoundation University
050			_a(CBA) HF5567 _b2019 Z44
100			_a Zehms, Karla _dauthor _910349
245			_aAuditing : _ba risk-based approach / _cKarla Zehms, Audrey A. Gramling & Larry E. Rittenberg
250			_a12th edition
260			_aBoston : _bCengage Learning EMEA ; _c2019.
300			_axxix, 961 pages : _bcolor illustrations ; _c270 cm
504			_aIncludes bibliographical references and appendices.
520			_aThe auditing environment is dynamic and constantly evolving. University graduatesentering the auditing profession today must be prepared for a high standard ofresponsibility, stand ready to serve the public interest, and recognize the emergingissues and continuing points of focus facing auditors. Examples include: Incorporating data analytics into the audit process Emphasizing critical thinking and professional skepticism Incorporating ethical implications into professional decision making Implementing IAASB reporting (key audit matters) and PCAOB reporting(critical audit matters) to ensure transparent and informative audit reports Responding to the evolution of CPA exam content,format, and structure,including memo writing The Twelfth Edition of Auditing: A Risk-Based Approach represents the most up-to-date professional auditing guidance available and reflects the many emerging issuesand continuing points of focus in the profession. This text provides students with thetools they need to understand the full range of issues associated with conducting aquality financial statement audit in an evolving national and global context.
650			_aAuditing. _93546
650			_aFinancial risk. _910353
658			_aBusiness Administration, College of. _bAuditing : a risk-based approach.
942			_2lcc _cBK _hHF5567 _i2019 Z44 _k(CBA) _n0
999			_c4343 _d4343