AUDITING: A RISK-BASED APPROACH
12e ||ZEHMS, GRAMLING, RITTENBERG||
Solutions for Chapter 1
Solutions Manual Reconciliation from 11e to 12e
Question # for 11e Deleted/replaced/updated/new? Question # for 12e
1 1
2 Deleted & replaced with 2
question about regulatory
enforcement
3 3
4 4
5 5
6 6
7 7
8 Updated from a generic 8
question to one specifically
focused on the Theranos
fraud.
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 Updated to reflect 2021 22
IESB Code of Ethics.
23 23
24 24
25 25
26 26
27 27
28 28
29 29
1-1
, 30 30
40 Changed order of learning 31
objectives; same question
41 Changed order of learning 32
objectives; same question
42 Changed order of learning 33
objectives; same question
31 34
32 Updated – added additional 35
content on poor judgments
as documented in a
PCAOB enforcement
release
33 36
34 37
35 38
36 39
37 40
38 41
39 42
New fraud case about 43
Elizabeth Holmes &
Theranos
43 44
44 45
45 46
46 47
47 48
48 49
49 50
50 Updated to a 2021 PCAOB 51
enforcement case
illustrating the same points.
New case investigating the 52
outcome of the
Holmes/Theranos trial.
New case simulation on 53
data analytics and CPA
exam written
communication.
51 Deleted Academic
Research case; eliminating
this feature.
1-2
12e ||ZEHMS, GRAMLING, RITTENBERG||
Solutions for Chapter 1
Solutions Manual Reconciliation from 11e to 12e
Question # for 11e Deleted/replaced/updated/new? Question # for 12e
1 1
2 Deleted & replaced with 2
question about regulatory
enforcement
3 3
4 4
5 5
6 6
7 7
8 Updated from a generic 8
question to one specifically
focused on the Theranos
fraud.
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 Updated to reflect 2021 22
IESB Code of Ethics.
23 23
24 24
25 25
26 26
27 27
28 28
29 29
1-1
, 30 30
40 Changed order of learning 31
objectives; same question
41 Changed order of learning 32
objectives; same question
42 Changed order of learning 33
objectives; same question
31 34
32 Updated – added additional 35
content on poor judgments
as documented in a
PCAOB enforcement
release
33 36
34 37
35 38
36 39
37 40
38 41
39 42
New fraud case about 43
Elizabeth Holmes &
Theranos
43 44
44 45
45 46
46 47
47 48
48 49
49 50
50 Updated to a 2021 PCAOB 51
enforcement case
illustrating the same points.
New case investigating the 52
outcome of the
Holmes/Theranos trial.
New case simulation on 53
data analytics and CPA
exam written
communication.
51 Deleted Academic
Research case; eliminating
this feature.
1-2
