Auditing, A Risk-Based Approach to Conducting a Quality Audit,
12th Edition by Karla Johnstone-Zehmse and Gramling
All Chapters Covered
, AUDITING: A RISK- b b
BASED APPROACH 12e ||ZEHMS, GRAMLING,
b b b b b
RITTENBERG||
SolutionsbforbChapterb1
SolutionsbManualbReconciliationbfromb11ebtob12e
Questionb#bforb11e Deleted/replaced/updated/new? Questionb#bforb12e
1 1
2 Deletedb&breplacedbwithbque 2
stionbaboutbregulatorybenforc
ement
3 3
4 4
5 5
6 6
7 7
8 Updatedbfrombabgenericbque 8
stionbtobonebspecificallybfocu
sedbonbthebTheranosbfraud.
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 Updatedbtobreflectb2021bIES 22
BbCodebofbEthics.
23 23
24 24
25 25
26 26
,27 27
28 28
29 29
1-1
, 30 30
40 Changedborderbofblearningbob 31
jectives;bsamebquestion
41 Changedborderbofblearningbob 32
jectives;bsamebquestion
42 Changedborderbofblearningbob 33
jectives;bsamebquestion
31 34
32 Updatedb– 35
baddedbadditionalbcontentbo
nbpoorbjudgmentsbasbdocu
mentedbinbabPCAOBbenforc
ementbrelease
33 36
34 37
35 38
36 39
37 40
38 41
39 42
NewbfraudbcasebaboutbElizab 43
ethbHolmesb&bTheranos
43 44
44 45
45 46
46 47
47 48
48 49
49 50
50 Updatedbtobab2021bPCAOBb 51
enforcementbcasebillustrati
ngbthebsamebpoints.
Newbcasebinvestigatingbthebo 52
utcomebofbthebHolmes/Thera
nosbtrial.
Newbcasebsimulationbonbda 53
tabanalyticsbandbCPAbexam
bwrittenbcommunication.
51 DeletedbAcademic
Researchbcase;beliminatingbt
hisbfeature.
1-2