Solution Manual for Auditing: A Risk-Based Approach 12th Edition by Karla Johnstone-Zehms & Audrey Gramling – Latest Update 2025/2026

Solutions Manual for Auditing, A Risk-Based Approach to
Conducting a Quality Audit, 12th Edition by Karla
Johnstone-Zehms.

,Solutions for Chapter 1
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Solutions Manual Reconciliation from 11e to 12e
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Question # for 11e
P P P Deleted/replaced/updated/n Question # for 12e
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Pew?
1 1
2 Deleted & replaced with
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question about
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regulatoryenforcement
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3 3
4 4
5 5
6 6
7 7
8 Updated from a generic
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question to one
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specificallyfocused on
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the Theranos fraud.
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9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
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22 Updated to reflect
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2021IESB Code
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of Ethics.
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23 23
24 24
25 25
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27 27
28 28
29 29


1-1

,30 30
40 Changed order of P P 31
learningobjectives;
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same question
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41 Changed order of P P 32
learningobjectives;
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same question
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42 Changed order of P P 33
learningobjectives;
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same question
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31 34
32 Updated – added P P 35
additionalcontent on
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poor judgments as
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documented in a
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PCAOB enforcement
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33 release
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34 37
35 38
36 39
37 40
38 41
39 42
New fraud case
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aboutElizabeth
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Holmes &
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43 Theranos
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44 45
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47 48
48 49
49 50
50 Updated to a 2021 PCAOB 51
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illustrating the same
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points.
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New case investigating
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Holmes/Theranos
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ondata analytics
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and CPAexam
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written
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1-2

, 51 Deleted Academic
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