Tóm tắt:

All chapters and modules in the fourth edition have been revised to incorporate professional standards through SAS 116, AS7, international standards of auditing (ISAs), and unnumbered standards adopted through July 2009. New terminology from the AICPA’s Clarity Project has been incorporated throughout the book. In addition, all chapters include new problems, Kaplan CPA Review simulations, and comprehensive case questions. Fraud awareness, a thorough understanding of internal controls, and the ability to use technology effectively are the hallmarks of a successful auditor in business today. The text is also designed to provide flexibility for instructors; the twelve chapters focus on the auditing process while the eight modules provide additional topics that can be taught at the instructor’s discretion without interrupting the flow of the text.