Auditing & Assurance Services W/Dynamic Accounting Powerweb & What Is Sarbanes-Oxley?

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The third edition introduces a modern audit methodology emphasizing the understanding of the entity and its environment, focusing on business risks and management controls rather than traditional accounting cycles. This innovative framework responds to evolving market dynamics and incorporates key concepts like materiality, audit risk, and evidence. By prioritizing these elements, the text enhances students' development of critical auditor judgment, essential for navigating today's auditing landscape.