Prepare for success in todays rapidly changing audit environment as you develop professional and ethical decision-making skills with Zehms/Gramling/Rittenbergs AUDITING: A RISK BASED-APPROACH, 12E. This edition integrates the latest in standards, including new guidance on audit reports, fraud risks and audit evidence. Unique conceptual frameworks help you strengthen ethical decision-making skills and professional skepticism. A new framework also guides you through using data analytics in auditing with simulation cases that use real-life data sets. Revised, reader-friendly content offers interesting learning features that highlight key points and provide hands-on opportunities to refine critical-thinking skills. New and revised end-of-chapter cases and problems further strengthen your writing skills for the CPA exam.