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Auditing: A Business Risk Approach (with ACL CD-ROM) Hardcover – May 12, 2011

ISBN-13: 978-0538476232 ISBN-10: 0538476230 Edition: 8th

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Product Details

  • Hardcover: 1056 pages
  • Publisher: Cengage Learning; 8 edition (May 12, 2011)
  • Language: English
  • ISBN-10: 0538476230
  • ISBN-13: 978-0538476232
  • Product Dimensions: 8.5 x 1.7 x 10.9 inches
  • Shipping Weight: 5.5 pounds (View shipping rates and policies)
  • Average Customer Review: 3.9 out of 5 stars  See all reviews (10 customer reviews)
  • Amazon Best Sellers Rank: #59,686 in Books (See Top 100 in Books)

Editorial Reviews


"I have used the [this] text for four years now and it has been an outstanding resource for teaching my students the fundamentals of contemporary auditing. Text discussions and end--of--chapter applications help me to develop students' critical analysis and judgment skills, sensitivity and responses to ethical dilemmas, and understanding and appreciation of the essential role of professional skepticism in auditing…My impression based on use of successive editions of the text is that the authors have worked very hard to ensure it is up--to--date as auditing standards and related guidance evolve and audit--relevant events occur in the rapidly--changing business environment. Without reservation, I highly recommend this text."

"As a former auditor and current audit professor, I find the book very easy to follow and well written. The content is organized in a similar fashion to the audit process itself, which I think is essential for students' understanding. The authors also include topics that I have not found in any other auditing textbook (e.g., an entire chapter on corporate governance, sections on upcoming changes or changes soon to be integrated into the profession). This textbook simply feels more up to date about current events in auditing."

"This textbook hits the sweet spot of the bat! As far as I am concerned it hits a home run! Not too complex yet not too simple, the right amount of standards presentation/explanation then a great example to illustrate the standard in the real world. This textbook is well organized and presents the materials and issues as an auditor would confront them in an actual audit. I like the inclusion of ACL on the disc that accompanies the book. The ACL materials are presented in such a manner that tech savvy students can do the assignments with a minimum of instruction."

"I selected this textbook because I believe that it presents a realistic approach to the integrated audit. Having worked with several of the Global Seven firms, it is evident to me that the authors have been diligent in writing a book that mirrors the risk--based approach to the audit. In addition, my students have enjoyed outstanding success on the AUD Exam having used this text as their primary study resource."

About the Author

Larry E. Rittenberg, Ph.D., CPA, CIA, is Professor Emeritus, Department of Accounting and Information Systems, at the University of Wisconsin, Madison, where he taught courses in auditing, risk management, and corporate governance. He is also 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 served as staff auditor for Ernst and Young and has co-authored five books and monographs, and numerous articles.

Karla M. Johnstone, Ph.D., CPA, is an Associate Professor of Accounting and 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 and fraud brainstorming 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, currently serving on the Executive Committee in the role of Treasurer. She has worked in practice as a corporate accountant, a staff auditor, and was a doctoral fellow in residence at Coopers and Lybrand.

Audrey A. Gramling, Ph.D., CPA, CIA, is the Professor and Accounting Department Chair at Colorado State University. Professor Gramling's research investigates both internal and external auditing issues, with a focus on decision behavior of auditors, external auditor independence, internal control reporting, and other factors affecting the market for audit and assurance services. Prior to earning her Ph.D. at the University of Arizona, Professor Gramling worked as an external auditor at a predecessor firm of Deloitte and as an internal auditor at Georgia Institute of Technology. She has also served a one-year appointment as an Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission. She is the Past President of the Auditing Section of the American Accounting Association and has served in an advisory role to the Committee of Sponsoring Organizations (COSO).

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Customer Reviews

3.9 out of 5 stars
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Most Helpful Customer Reviews

6 of 7 people found the following review helpful By meinhare on March 10, 2012
Format: Hardcover Verified Purchase
The previous reviews here were, I believe, written before the people ever attempted to read or make any sense whatsoever out of this book. It shocks me to see that this book ever made it to it's 8th edition!

The index is incomplete and what information it does provide is useless. For example, if there are questions or exercises at the end of the chapter, and you want to look up a specific term, it won't be there in the index, and if it is, it will lead you to a completely different chapter.

the multiple choice questions at the end of the chapter as LIKEWISE useless. They deal with specific questions while the chapter talks in theory and generalities. Just when you think you can apply a generality from the chapter, BAM you're wrong! The multiple choice questions are full of "gotcha!" questions that are designed to frustrate learners.

I feel bad for you if your college forces you to buy this book. Unless you have an excellent instructor (which I don't) you will learn absolutely nothing except how Rittenberg, Johnstone, and Gramling should never be allowed to publish a single book again (let alone 8 editions of crap)

If you are a college considering purchasing this book. Let me ask you a simple question: do you want your students to learn anything? If yes, DON'T BUY THIS BOOK! Do you want your students to give up in frustration and drop the class? If yes, then BUY THIS BOOK!!

The sad thing is I'm going to resell this to some poor schmuck who is forced to buy it because his or her college has instructors who think the purpose of a textbook is to put their students through some sort of torture.
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By jacqueline lord on July 2, 2014
Format: Hardcover Verified Purchase
I needed this book for class. It was a great rental price and very easy to return.
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By Em on June 10, 2014
Format: Hardcover
This is a horrible textbook. I used it for both my auditing courses and I hated it. The thing is that my professor never assigned homework from the chapters and just told us to read. I have tried to read 16 chapters from this textbook and came out being unprepared and utterly confused.

The chapters are unnecessarily long without helpful information such as if you want to know what auditing is, you won't find the answer in the first chapter. I didn't find any answers in this textbook. I ended up buying a CPA review book for auditing and supplementing with AICPA standards because that's what you are supposed to learn and know in auditing. If you have an amazing instructor, it wouldn't matter but most students don't. Most students have to self teach and that's what I had to do. I spent half the semester trying to learn from this textbook and couldn't get it. Then I purchased a review book from Gleim and it all made sense because Gleim actually provides the information you need.

I suggest for students to go copy the questions they need for homework in their school's library then just buy CPA review books for auditing. It's cheaper and they'll be more knowledgeable in the end. This textbook is horrible. I mean, if you are taking auditing anyway, you are most likely on the CPA track and it would be more time efficient to study from a competent publication rather than waste your time with this utter garbage.
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By Terrace on May 17, 2013
Format: Hardcover Verified Purchase
This is a wonderful book teaching about how to become better auditors. I used this for my textbook, and the book really helped me out a lot. Thank you, Larry Rittenburg, Karla Johnstone, and Audrey Gramling!
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0 of 1 people found the following review helpful By Christiana Asomani-Boateng on November 22, 2013
Format: Hardcover Verified Purchase
The transaction was very smooth and fast. I ordered this book in the middle of the semester, but was able to get is on time to catch-up with my readings. Thanks
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