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 recently issued new audit sampling guidance. New end-of-chapter problems as well as new cases provide valuable hands-on experience while demonstrating the relevance of chapter topics and helping students refine both reasoning and auditing skills. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

The audit environment continues to change in dramatic ways, and Johnstone/Gramling/Rittenberg's AUDITING: A RISK BASED-APPROACH, 11E prepares students for that fast-changing world by developing their professional and ethical decision-making skills. AUDITING integrates the latest in standards, including new guidance from the PCAOB on audit reports, fraud risks, emerging topics such as data analytics, and ethical challenges facing today's financial statement auditors within a framework of professional skepticism. Extensively re-written to be more student focused, AUDITING has multiple hands-on opportunities to develop critical-thinking skills with new in-text learning features including What Do You Think? For Classroom Discussion, and Prompts for Critical Thinking: It’s Your Turn!. Finally, unique end-of-chapter Tableau-based problems help students become formidable data-driven decision makers. AUDITING can be paired with MindTap digital resources, which offer an interactive ebook as well as engaging, high-impact cases to teach data-driven decision making skills. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

More now than ever before, auditing is in the spotlight; legislators, regulators, and top executives in all types of businesses realize the importance of auditors in the governance and performance equation. Previously routine and formulaic, internal auditing is now high-profile and high-pressure! Being an auditor in today's complex, highly regulated business environment involves more than crunching the numbers and balancing the books-it requires ensuring that appropriate checks and balances are in place to manage risk throughout the organization. Designed to help auditors in any type of business develop the essential understanding, capabilities, and tools needed to prepare credible, defensible audit plans, Audit Planning: A Risk-Based Approach helps auditors plan the audit process so that it makes a dynamic contribution to better governance, robust risk management, and more reliable controls. Invaluable to internal auditors facing new demands in the workplace, this book is also a "hands-on" reference for external auditors, compliance teams, financial controllers, consultants, executives, small business owners, and others charged with reviewing and validating corporate governance, risk management, and controls. The second book in the new Practical Auditor Series, which helps auditors get down to business, Audit Planning: A Risk-Based Approach gives new auditors principles and methodologies they can apply effectively and helps experienced auditors enhance their skills for success in the rapidly changing business world.

This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.

This book provides a step-by-step guide to technical and operational integrity audits which has become invaluable for senior management and auditors alike. This book: Shows practitioners and students how to carry out internal audits to the key international health and safety, environment and quality standards Contains over 20 new case studies, 20 additional A-Factors, and superb new illustrations Includes checklists, forms and practical tips to make learning easier. With the addition of colour, Health and Safety Environment and Quality Audits delivers a powerful and proven approach to auditing business-critical risk areas. It covers each of the aspects that need to be taken into account for a successful risk-based audit to international or company standards and is an important resource for auditors and lead auditors, managers, HSEQ professionals, and others with a critical interest in governance, assurance and organizational improvement. The companion website at www.routledge.com/cw/asbury contains relevant articles, example risk management frameworks, and a video by the author explaining the key aspects of the book.

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.