Auditing: A Risk-Based Approach, 12th edition, by Karla Johnstone-Zehms is a study book focused on developing professional and ethical decision-making skills. This study book covers current standards, audit reports, fraud risks, and audit evidence material, and includes unique conceptual frameworks that strengthen ethical decision-making skills and professional skepticism.
The book offers a new framework for the use of data analytics in auditing, supported by simulation cases with real datasets. In addition, it features revised and accessible content with didactic elements that encourage critical thinking. Practical situations and cases help refine writing skills, specifically with the CPA exam in mind. Digital MindTap resources with an interactive eBook version and engaging cases further strengthen data-driven decision-making skills.
Product specifications
- Author: Karla Johnstone-Zehms (University of Wisconsin, Madison)
- Publisher: Cengage Learning, Inc
- Imprint: South-Western College Publishing
- Release date: 2023-03-14
- Number of pages: 960
- ISBN: 9780357721872
- Topic: Accounting
- BISAC: BUSINESS & ECONOMICS / Accounting / General
About the author
Karla M. Zehms, Ph.D., C.P.A., is a Professor of Accounting and Information Systems at the University of Wisconsin–Madison. Her research focuses on auditor decision making, fraud brainstorming, and client–auditor negotiations. She has held several leadership roles within the American Accounting Association and received the Outstanding Audit Educator Award in 2022.