Quality Auditing: Why It Matters
The Auditor’s Responsibilities Regarding Fraud and Mechanisms to Address Fraud: Regulation and Corporate Governance
Internal Control over Financial Reporting: Responsibilities of Management and the External Auditor
Professional Legal Liability
Professional Auditing Standards and the Audit Opinion Formulation Process
Audit Evidence
Planning the Audit: Identifying, Assessing, and Responding to the Risk of Material Misstatement
Specialized Audit Tools: Attributes Sampling, Monetary Unit Sampling, and Data-Analytics Tools
Auditing the Revenue Cycle
Auditing Cash, Marketable Securities, and Complex Financial Instruments
Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle
Auditing Long-Lived Assets and Merger and Acquisition Activity
Auditing Debt, Equity, and Long-Term Liabilities Requiring Management Estimates
Completing a Quality Audit
Audit Reports for Financial Statement Audits

The audit environment continues to change in dramatic ways, and Zehms, Gramling, Rittenberg's Auditing: a Riskbased Approach, 12 prepares you for that fast-changing world by developing professional and ethical decision-making skills. AUDITING integrates the latest in standards, including new guidance from the PCAOB on audit reports, fraud risks, emerging topics such as data analytics, and ethical challenges facing today's financial statement auditors within a framework of professional skepticism. Extensively re-written to be more engaging and reader friendly, AUDITING includes features include: "What You Will Learn" and "Let s Review" sections that highlight important points in each chapter, and integrated true/false and multiple-choice questions throughout the chapter and "Check Your Basic Knowledge" to ensure understanding as you read. Finally, new end-of-chapter problems and new cases provide valuable hands-on experience. Trust Audting, 12 to help you master the full range of auditing issues in today's evolving global environment