Auditing: A Business Risk Approach (with ACL CD-ROM) [Click the picture)

The authors' emphasis on the regulatory environment, the importance of understanding the organization and its environment along with related risks, the integrated approach to auditing, and the impact of technology to the auditing profession are right on target. COSO has been emphasizing the integrated audit for decades now and it is finally catching on…." "With texts such as [this], we are beginning to move the direction of teaching auditors to go well beyond the rules in implementing their profession in an ethical manner. The themes presented in this text are fundamental to this. They are very appropriate for my use of this text, for the only auditing course taught at our institution."

"The textbook appears to be written by an auditing scholar with relevant field auditing experience as opposed to many auditing textbooks which are written by scholars who write what they "think" is occurring in the field."

"I like the five themes of the Sixth edition… they reflect some of the main reasons why I adopted the text initially and continue to use it. I like the overriding theme of business risk approach, the emphasis on the technological environment. It also is critically important, especially in today's rapidly changing environment, to stay current with the regulatory and legal environment of the audit. The movement toward the Integrated Audit also fits in well with the other themes."

"Overall, I am pleased with the approach and balance of the Rittenberg text and plan to continue using it."

"These themes are comprehensive of the issues facing auditing today, and they are the right themes to include in this textbook." --This text refers to an out of print or unavailable edition of this title.
About the Author
Larry E. Rittenberg, PhD, CPA, CIA, is the Ernst & Young Professor of Accounting & Information Systems at the University of Wisconsin--Madison, where he teaches courses in auditing, risk management, and corporate governance. He is 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. He has served as Vice-Chair of Professional Practices for the Institute of Internal Auditors (IIA) and President of the IIA Research Foundation; and has been a member of the Auditing Standards Committee of the AAA Auditing Section, the AICPA's Computer Audit Subcommittee, the Information Technology Committee, the NACD Blue Ribbon Commission on Audit Committees; and Vice-President and Treasurer of the American Accounting Association. He is a member of an audit committee, board, and governance committee of Woodward Governor, a publicly-traded company, and has consulted on audit committee, risk, and control issues with the largest public company in China. More recently, he has been named as one of the seven members of the International Oversight Council for Professional Practice of the IIA. Professor Rittenberg, a certified public accountant, a certified internal auditor, has served as staff auditor for Ernst & Young and has co-authored five books and monographs and numerous articles. He is married and is the father of two children.

Karla M. Johnstone, PhD & 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 affects audit planning and audit fees, client-auditor negotiation, and audit budget-setting processes. She has also published various articles on accounting curriculum effectiveness. Professor Johnstone serves on the editorial boards of several academic journals, and is active in the Auditing Section of the American Accounting Association. She has worked in practice as a corporate accountant and as a staff auditor, and she was a doctoral fellow in residence at Coopers & Lybrand. Professor Johnstone is married and is the mother of three children.

Audrey A. Gramling, Ph.D., CIA, CPA, is Professor of Accounting at Kennesaw State University, where she teaches courses on auditing, corporate governance and strategy, and SEC disclosure issues. She has served as an Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission. Audrey is currently involved in a number of professional organizations including Beta Alpha Psi, where she co-chaired the 2010 annual international meeting, Grant Thornton's Academic Advisory Council, and Kennesaw State University's Corporate Governance Center, where she serves as an Academic Fellow. Audrey currently serves, or previously has served, on various editorial boards. She has been an active member of the American Accounting Association, including serving as Secretary, as Vice-President--Academic, and as President of the AAA Auditing Section. Audrey worked as an external auditor at a predecessor firm of Deloitte and as an internal auditor at Georgia Institute of Technology. She has coauthored numerous books, monographs, and articles on various audit-related topics. --This text refers to the Paperback edition.
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