PDF Ebook Auditing: Assurance and Risk By W. Robert Knechel, Steven E. Salterio

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Auditing: Assurance and Risk By W. Robert Knechel, Steven E. Salterio

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Amazon Sales Rank: #3080430 in Books
Published on: 2016-10-07
Original language: English
Dimensions: 10.00" h x 7.00" w x 1.25" l, .0 pounds
Binding: Paperback
720 pages

Review

Knechel and Salterio’s Auditing: Assurance and Risk is an innovative book that takes a wide ranging approach to the auditor’s assessment of an organization’s environment and business risk. The new edition is a valuable update of this approach.

David Hay, The University of Auckland Business School, New Zealand

Two features set this textbook apart from many others. First, it is truly global in scope. Second, it goes beyond definitions and explanations of how audits are performed. It challenges students to think critically, at a higher level, with excellent examples and thoughtful cases. Great textbook!

Pamela R. Murphy, Stephen J.R. Smith School of Business, Queen's University, Canada

111 jurisdictions around the globe have committed to using the International Standards on Auditing (ISAs). This includes the USA for the audits of private entities. For US public entities, it is the standards from the PCAOB. These two suites of standards have much in common. In particular, their focus on the risk of material misstatements in financial reporting and what auditors need to do to obtain reasonable assurance that such misstatements are not the case. Knechel and Salterio guide students through this landscape full of challenges. This fourth edition is updated in many ways – including the major changes in Auditor Reporting.

Arnold Schilder, Chairman, International Auditing and Assurance Standards Board (IAASB), USA

About the Author

W. Robert Knechel is the Frederick E. Fisher Eminent Scholar in Accounting at the University of Florida, USA. He is currently the Director of the International Center for Research in Accounting and Auditing (ICRAA). He holds honorary faculty appointments at the University of Auckland, New Zealand and KU Leuven, Belgium.

Steven E. Salterio is the Director of the CPA Centre for Governance, the PWC/O’Neill Faculty Research Fellow in Accounting, and a Professor of Business at the Stephen J. R. Smith School of Business, Queen’s University, Canada. He is a Fellow of the Chartered Professional Accountants of Ontario (formerly the Institute of Chartered Accountants of Ontario).

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