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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.
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