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Auditing: A Risk Based-Approach to Conducting a Quality Audit 10th Edition

Karla M. Johnstone | Audrey A. Gramling | Larry E. Rittenberg

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AUDITING: A RISK-BASED APPROACH TO CONDUCTING QUALITY AUDITS integrates the latest updates, fraud risks and ethical challenges−whether it's the AICPA and IAASB's clarified standards to harmonize auditing standards in the U.S. and abroad, the Committee of Sponsoring Organizations (COSO) of the Treadway Commission's updated Internal Control–Integrated Framework or the AICPA's recently issued new audit sampling guidance. Give your students valuable hands-on experience with their reasoning and auditing skills with a host of assignable and gradable cases in the brand new CengageNOW product! With CengageNOW students have access to an interactive ebook, the MindTap Reader, and can practice cases and end-of-chapter questions.

Karla M. Johnstone, University of Wisconsin, Madison

Karla M. Johnstone, Ph.D., C.P.A., is an Associate Professor of Accounting and Information Systems at the University of Wisconsin, Madison. She teaches auditing and her research investigates auditor decision making, including auditors' client acceptance and continuance decisions, how fraud risk and fraud brainstorming affects audit planning and audit fees, client–auditor negotiation, and audit budget-setting processes. She has also published various articles on accounting curriculum effectiveness. Dr. Johnstone serves on the editorial boards of several academic journals and is active in the Auditing Section of the American Accounting Association, currently serving on the executive committee in the role of treasurer. She has worked in practice as a corporate accountant and a staff auditor and was a doctoral fellow in residence at Coopers and Lybrand.

Audrey A. Gramling, Colorado State University

Audrey A. Gramling, Ph.D., C.P.A., C.I.A., is the Professor and Accounting Department Chair at Colorado State University. Dr. Gramling's research investigates both internal and external auditing issues, with a focus on decision behavior of auditors, external auditor independence, internal control reporting, and other factors affecting the market for audit and assurance services. Prior to earning her Ph.D. at the University of Arizona, Dr. Gramling worked as an external auditor at a predecessor firm of Deloitte and as an internal auditor at Georgia Institute of Technology. She has also served a one-year appointment as an Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission. She is the past president of the Auditing section of the American Accounting Association and has served in an advisory role to the Committee of Sponsoring Organizations (COSO).

Larry E. Rittenberg, University of Wisconsin, Madison

Larry E. Rittenberg, Ph.D., C.P.A., C.I.A., is Professor Emeritus, Department of Accounting and Information Systems, at the University of Wisconsin, Madison, where he taught courses in auditing, risk management, and corporate governance. He is also Chair Emeritus of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), where he has provided oversight of the development of the COSO Enterprise Risk Management Framework as well as the COSO Guidance for Smaller Businesses. He has served as vice-chair of Professional Practices for the Institute of Internal Auditors (IIA) and president of the IIA Research Foundation. He has been a member of the Auditing Standards Committee of the AAA Auditing Section, the AICPA's Computer Audit Subcommittee, the Information Technology Committee and the NACD Blue Ribbon Commission on Audit Committees. He's also been vice-president and treasurer of the American Accounting Association. He is a member of an audit committee, board, and governance committee of Woodward Governor, a publicly traded company, and has consulted on audit committee, risk, and control issues with the largest public company in China. More recently, he has been named as one of the seven members of the International Oversight Council for Professional Practice of the IIA. Dr. Rittenberg served as staff auditor for Ernst and Young and has co-authored five books and monographs and numerous articles.

With its engaging learning and assessment tools, CengageNOW™ supports the entire student workflow, from motivation to mastery. For instructors, CengageNOW provides control and customization with the opportunity to tailor the learning experience to improve outcomes.

Aplia™ significantly improves outcomes and promotes critical thinking by increasing student effort and engagement.
  • Emphasis on Professional Skepticism Introduces the Practical Applications of this Concept. From a questioning mind to critical assessment of auditing evidence, this book provides 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 chapter opening features and a decision-making framework, 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 "Auditing in Practice" features and 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.
  • Graduate Student Research Analysis Problems Highlights Emerging Topics of Relevance. Because academic research influences auditor decisions, end-of-chapter problems provide at least one problem that requires 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.
  • Generalized Audit Software Works Seamlessly with Updated Cases. Version 9 of Desktop Education Edition−the most popular generalized audit software today –is available to correspond with each new text. This new edition closely integrates the use of software into both homework and cases. A revised Appendix and tutorial located at the end of the textbook provides guidance for students unfamiliar with the software.

Auditing: A Risk Based-Approach to Conducting a Quality Audit


1. Auditing: Integral to the Economy.
2. The Risk of Fraud and Mechanisms to Address Fraud: Regulation, Corporate Governance, and Audit Quality.
3. Internal Control over Financial Reporting: Management's Responsibilities and Importance to the External Auditors.
4. Professional Liability and the Need for Quality Auditor Judgments and Ethical Decisions.
5. Professional Auditing Standards and the Audit Opinion Formulation Process.
6. A Framework for Audit Evidence.
7. Planning the Audit: Identifying and Responding to the Risks of Material Misstatement.
8. Specialized Audit Tools: Sampling and Generalized Audit Software.
9. Auditing the Revenue Cycle
10. Auditing Cash and Marketable Securities
11. Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle.
12. Auditing Long-Lived Assets: Acquisition, Use, Impairment, and Disposal.
13. Auditing Debt Obligations and Stockholders' Equity Transactions.
14. Activities Required in Completing a Quality Audit.
15. Audit Reports on Financial Statements.
16. Advanced Topics Concerning Complex Auditing Judgments.
17. Other Services Provided by Audit Firms.
Auditing Standards Appendix.
Case Index.
Auditing in Practice, Emerging Issues and Fraud Focus Index by Chapter.

Cengage provides a range of supplements that are updated in coordination with the main title selection. For more information about these supplements, contact your Learning Consultant.


Instructor's Companion Website

ISBN: 9781305100107
Save time with the important resources you need, instantly accessible on the Web, with this helpful Instructor's Companion website. You'll find a wealth of instructor resources, all passwords protected and ready for quick download as you need them.

Cengage Learning Testing, powered by Cognero® Instant Access for Johnstone/Gramling/Rittenberg's Auditing: A Risk Based-Approach to Conducting a Quality Audit

ISBN: 9781305104112
CENGAGE LEARNING TESTING, powered by Cognero, is a flexible, online system that allows you author, edit, and manage test bank content from multiple Cengage Learning solutions. You can also create multiple test versions in an instant and easily deliver tests from your LMS to your classroom, or other locations.