This text guides students through the auditing process from planning through conducting and reporting, and is designed to help students prepare for the auditing portion of the CPA exam.
Konrath’s (U. of Toledo) risk analysis approach emphasizes auditor identification of risk factors and the allocation of audit resources to high-risk areas. Coverage includes professional
responsibility and ethics, legal liability, audit evidence and audit programs, internal control, statistical sampling, substantive audit testing, and other attestation and assurance services.
The included CD-ROM contains partially completed audit workpapers in Excel for a practice case. Annotation c. Book News, Inc., Portland, OR (booknews.com)
