Karen Hooks

07/16/2010

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Auditing and Assurance Services: Understanding the Integrated Audit. Karen Hooks (John Wiley & Sons, 2011).

Presents the auditing profession’s requirement to focus on the integrated audit in the wake of the Sarbanes-Oxley Act (SOX).  It also represents the impact of the PCAOB on the auditing of public companies. As the first auditing textbook fully authored after the passage of Sarbanes-Oxley, this book requires students to consider the double-impact of internal controls and financial statements in their considerations. The author stresses the need for auditors to understand the risks associated with their audit clients and the industries in which they function. Therefore, the cycle chapters each highlight an industry to demonstrate how new public auditors must possess a very strong understanding of risk. Highlighted industries include: health care providers, retail enterprises, the automotive industry, and the land development and home building industry.
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Arens, Elder & Beasley

06/09/2010

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Auditing and Assurance Services: An Integrated Approach, 14th Edition. Alvin Arens, Randal Elder & Mark Beasley (Pearson, 2012).

Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows students the auditing process from start to finish. This text prepares students for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.
 
The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB’s Risk Assessment Standards), new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.



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Whittington & Pany

06/09/2010

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Principles of Auditing & Assurance Services, 18th Edition. Ray Whittington & Kurt Pany (McGraw-Hill Irwin, 2012).

Whittington/Pany, our market-leading text in the auditing discipline, uses a balance sheet approach, making it particularly straightforward and user-friendly in addressing the auditing profession’s risk-based approach for financial statement audits, as well as for integrated audits of financial statements and internal control. The 18th edition has been thoroughly revised to reflect two major changes in Auditing: The AICPA’s “Clarity Project” and the modification of the CPA exam’s Auditing and Attestation section content. The CPA exam's coverage of shorter simulations has resulted in the replacement of the "long" simulations in the text with a variety of shorter objective questions. Each chapter of the test bank now includes other objective format questions as well.

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Louwers et al.

06/09/2010

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Auditing and Assurance Services, 4th Edition. Timothy Louwers, Robert Ramsay, David Sinason, Jerry Strawser & Jay Thibodeau (McGraw-Hill Irwin, 2011).

The fourth edition of Auditing & Assurance Services is the most up-to-date auditing text on the market. All chapters and modules in the fourth edition have been revised to incorporate professional standards through SAS 116, AS7, international standards of auditing (ISAs), and unnumbered standards adopted through (July 2009). New terminology from the AICPA’s Clarity Project has been incorporated throughout the book. In addition, all chapters include new problems, Kaplan CPA Review simulations, and comprehensive case questions. Fraud awareness, a thorough understanding of internal controls, and the ability to use technology effectively are the hallmarks of a successful auditor in business today. With Auditing & Assurance Services, 4e, students are prepared to take on auditing’s latest challenges.

 
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Messier, Glover & Prawitt

06/09/2010

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Auditing and Assurance Services: A Systematic Approach, 7th Edition. William Messier, Steven Glover & Douglas Prawitt (McGraw-Hill Irwin, 2010).

Messier employs the audit approach currently being used by auditing professionals. This approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The approach emphasizes understanding the entity (i.e., the organization or business being audited) and its environment (i.e. industry), and then assessing the business risks faced by the entity and how management controls those risks. This audit process focuses on business processes instead of accounting cycles. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach, referred to in the subtitle of the text, reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence; this allows Messier to build upon this model in subsequent chapters. These are central to everything an auditor does and a unique feature of Messier. As such, this approach helps students develop auditor judgment, a vital skill in today’s auditing environment.
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Rittenberg, Johnstone & Gramling

06/09/2010

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Auditing: A Business Risk Approach, 8th Edition. Larry Rittenberg, Karla Johnstone & Audrey Gramling (South-Western, 2012).

The auditing environment continues to change in dramatic ways, and new professionals must be prepared for a high standard of responsibility. Prepare your students for these changes by using Rittenberg/Johnstone/Gramling's AUDITING: A BUSINESS RISK APPROACH, 8th EDITION. AUDITING 8e explains the importance of understanding business risk, internal controls, and the professional judgment processes. In addition, it focuses more than ever on international audit standards and includes a renewed emphasis on professional skepticism, the review process, and sustainability audits. In addition, students will gain valuable experience by using the professional ACL auditing software, packaged with each new text, as they work with fraud cases. AUDITING 8e helps your students understand the full range of auditing issues in the new global environment.



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