Auditing: A Risk-Based Approach

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 authors introduce this topic in Chapter 1, while end-of-chapter problems throughout this edition help students see the practical applications and importance of professional skepticism.

VALUABLE LEARNING FEATURES AND CHAPTER EXHIBITS REINFORCE LEARNING WITH MEMORABLE EXAMPLES. Each chapter contains multiple "Why It Matters" and "Focus on Fraud" features and related exhibits that highlight important, relevant and practical examples as well as 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.

FOCUS ON DATA ANALYTICS EMPHASIZES PRACTICAL APPLICATIONS. After this edition introduces the framework for employing data analytics in Chapter 1, subsequent chapters offer cases in which students analyze real-life data from the U.S. Department of the Interior and the City of Chicago. Chapter 8 focuses on the latest developments in today's rapidly changing field of data analytics. Later 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. You can provide access to the software through the ACL Academic Network program, detailed in the Interview Guide.