Solutions Manual for Auditing, A Risk-Based Approach to
Conducting a Quality Audit, 12th Edition by Karla
Johnstone-Zehms.
,Solutions for Chapter 1
Solutions Manual Reconciliation from 11e to 12e
Question # for 11e Deleted/replaced/updated/n Question # for 12e
ew?
1 1
2 Deleted & replaced with 2
question about
regulatoryenforcement
3 3
4 4
5 5
6 6
7 7
8 Updated from a generic 8
question to one
specificallyfocused 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 22
2021IESB 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 31
learningobjectives; same
question
41 Changed order of 32
learningobjectives; same
question
42 Changed order of 33
learningobjectives; same
question
31 34
32 Updated – added 35
additionalcontent 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 43
aboutElizabeth
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 52
theoutcome of the
Holmes/Theranos trial.
New case simulation 53
ondata analytics and
CPAexam written
communication.
1-2
, 51 Deleted Academic
Research case;
eliminatingthis feature.
1-3
Conducting a Quality Audit, 12th Edition by Karla
Johnstone-Zehms.
,Solutions for Chapter 1
Solutions Manual Reconciliation from 11e to 12e
Question # for 11e Deleted/replaced/updated/n Question # for 12e
ew?
1 1
2 Deleted & replaced with 2
question about
regulatoryenforcement
3 3
4 4
5 5
6 6
7 7
8 Updated from a generic 8
question to one
specificallyfocused 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 22
2021IESB 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 31
learningobjectives; same
question
41 Changed order of 32
learningobjectives; same
question
42 Changed order of 33
learningobjectives; same
question
31 34
32 Updated – added 35
additionalcontent 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 43
aboutElizabeth
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 52
theoutcome of the
Holmes/Theranos trial.
New case simulation 53
ondata analytics and
CPAexam written
communication.
1-2
, 51 Deleted Academic
Research case;
eliminatingthis feature.
1-3
