Auditing - A Risk-Based Approach to Conducting a Quality Audit (9th Ed)
by Karla M. Johnstone, Audrey A. Gramling and Larry E. Rittenberg
Cengage Learning | March 2013 | ISBN-10: 1133939155 | PDF | 912 pages | 10.5 mb 
http://www.amazon.com/Auditing-Risk-Based-Approach-Conducting-Quality/dp/1133939155

Prepare yourself for the dramatic changes in today's auditing environment by using Johnstone/Gramling/Rittenberg's AUDITING: A RISK-BASED APPROACH TO CONDUCTING QUALITY AUDITS, 9th EDITION. This newest edition reflects the clarified auditing standards and the newest PCAOB standards, discusses COSO's updated Internal Control-Integrated Framework, integrates discussion of fraud risk throughout the text, and features entirely new and significantly revised end-of-chapter homework problems.

About the Authors
Karla M. Johnstone, Ph.D., CPA, is an Associate Professor of Accounting & 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.
Audrey A. Gramling, Ph.D., CPA, CIA, is the Fr. Raymond J. Treece Endowed Chair and Accounting Department Professor and Chair at Bellarmine University. Professor 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.
Larry E. Rittenberg, Ph.D., CPA, CIA, is Professor Emeritas, 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.

BRIEF CONTENTS
CHAPTER 1 Auditing: Integral to the Economy, 2
CHAPTER 2 The Risk of Fraud and Mechanisms to Address Fraud: Regulation, Corporate Governance, and Audit Quality, 32
CHAPTER 3 Internal Control over Financial Reporting: ManagementΓÇÖs Responsibilities and Importance to the External Auditors, 72
CHAPTER 4 Professional Liability and the Need for Quality Auditor Judgments and Ethical Decisions, 114
CHAPTER 5 Professional Auditing Standards and the Audit Opinion Formulation Process, 156
CHAPTER 6 A Framework for Audit Evidence, 212
CHAPTER 7 Planning the Audit: Identifying and Responding to the Risks of Material Misstatement, 266
CHAPTER 8 Specialized Audit Tools: Sampling and Generalized Audit Software, 316
CHAPTER 9 Auditing the Revenue Cycle, 366
CHAPTER 10 Auditing Cash and Marketable Securities, 438
CHAPTER 11 Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle, 500
CHAPTER 12 Auditing Long-Lived Assets: Acquisition, Use, Impairment, and Disposal, 560
CHAPTER 13 Auditing Debt Obligations and StockholdersΓÇÖ Equity Transactions, 594
CHAPTER 14 Activities Required in Completing a Quality Audit, 620
CHAPTER 15 Audit Reports on Financial Statements, 684
CHAPTER 16 Advanced Topics Concerning Complex Auditing Judgments, 726
CHAPTER 17 Other Services Provided by Audit Firms, 790
ACL Appendix, 841
Case Index, 857
Index, 859