Further Readings for Lesson 1:Advanced Auditing Techniques

Recommended Reading List for Advanced Auditing Techniques

Books

1. "Principles of Auditing & Other Assurance Services" by Ray Whittington and Kurt Pany

   This book offers comprehensive coverage of auditing standards, techniques, and procedures. It's an invaluable resource for understanding risk-based auditing and internal controls.

2. "Auditing: A Risk-Based Approach to Conducting a Quality Audit" by Karla M. Johnstone, Audrey A. Gramling, and Larry E. Rittenberg

   This text emphasizes a risk-based approach to auditing, aligning perfectly with lesson topics such as risk-based auditing and fraud detection.

3. "Internal Auditing: Assurance & Advisory Services" by IIA Research Foundation

   This comprehensive book covers various elements of internal controls and compliance audits, making it an essential resource for this lesson.

4. "Information Technology Control and Audit" by Sandra Senft and Frederick Gallegos

   For the technology in auditing topic, this book provides in-depth insights into IT controls, security, and audit procedures.

5. "Forensic and Investigative Accounting" by D. Larry Crumbley, Lester E. Heitger, and G. Stevenson Smith

   This book is crucial for understanding fraud detection techniques and the role of forensic accounting in audits.

Scholarly Articles

1. “Risk-Based Auditing: A Justification and Case Study” by Spira, L.F.

   This article provides a practical justification for risk-based auditing, supported by real-world case studies.

2. “Evaluating Internal Control Systems: A Comprehensive Framework” by COSO

   This article offers an authoritative framework for assessing internal control systems, essential for understanding internal controls.

3. “Auditing Standards: Issues and Perspectives” by W. Robert Knechel

   This paper explores auditing standards, practices, and their impacts on the audit field, ideal for understanding the complexity of auditing standards and practices.

4. “The Role of Technology in Modern Auditing” by Sutton, S.G.

   This article delves into how technology is transforming auditing practices, providing essential insights for the technology in auditing topic.

5. “Detecting Fraud in Financial Reporting: A Review of the Literature” by Rezaee, Z.

   This extensive review covers various fraud detection methodologies, making it integral to the lesson on fraud detection.