Prepare students for today's rapidly changing audit environment as they develop professional and ethical decision-making skills with Zehms/Gramling/Rittenberg's 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 emphasize ethical decision-making skills and professional skepticism. A new framework guides student through using data analytics in auditing with simulation cases that integrate real-life data sets. Extensively revised content offers a stronger student focus with numerous learning features that encourage classroom discussion and hands-on opportunities that emphasize critical-thinking skills. Unique end-of-chapter Tableau®-based problems help students become formidable data-driven decision makers. MindTap digital resources include an interactive ebook and engaging, high-impact cases that reinforce data-driven decision-making skills.