The printed Test Item File includes multiple choice exercises, true/false, essay questions, and questions related to the chapter vignettes. To assist the instructor in selecting questions for use in examinations and quizzes, each question has been assigned one of three dif
culty ratings–easy, medium, or challenging. In addition, questions that uniquely relate to the integrated audits of public companies or to the provisions of the Sarbanes—Oxley Act and Section 404 have been separately labeled for easy identi
cation by the professor. Formatted for easy copying, TestGen testing software is an easy-to-use computerized testing program. It can create exams, evaluate, and track student results.

Suggestions for each chapter include: Homework problems, how learning objectives correlate with chapter problem material, and transparency masters. Chapters have been designed so that their arrangement and selection provides maximum flexibility in course design. Sample syllabi and suggested term projects are provided. The Instructor’s Manual is also available to adopters on the Instructor’s Resource CD-ROM and online at www.prenhall.com.

The Instructor CD contains print and technology (e.g., spreadsheets, videos) supplements on a single CD-ROM. Enjoy the freedom to transport the entire package from office, to home, to classroom. The CD-ROM enables you to customize any of the ancillaries, print only the chapters or materials you wish to use, or access any item from the package within the classroom!

CPA firms are increasingly using audit software to perform audit testing and to test for fraud. We have included selected problems using ACL in several chapters in the text. These problems are related to the topic of the chapter so that students can see how audit software is used to perform specific types of audit tests. Additional guidance for students on the use of ACL is included on the text Web site.

Included are detailed solutions to all the end-of-chapter exercises, problems, and cases. Guidelines for replies to review questions and discussion questions are offered. The Solutions Manual is also available to adopters on the Instructor’s Resource CD-ROM and online at www.prenhall.com.

This test-generating program allows instructors to add, edit, or delete questions from the test bank; analyze test results; and organize a database of tests and student results.

Prentice Hall’s Learning on the Internet Partnership offers the most expansive Internet-based support available. Our Web site provides a wealth of resources for students and faculty. Resources include:

• Annually, faculty will be able to access electronic newsletter summaries and powerpoint slides of the most recent changes to professional standards and summaries of major issues affecting the auditing profession. This will help instructors to stay informed of emerging issues.

• “Internet Problems,” end-of-chapter assignments available for most chapters, require students to utilize the Internet to conduct research in order to develop a solution.

• “Faculty Web Links” provided for most chapters take interested instructors to related Internet sites.

WebCT www.prenhall.com/webct Gold Level Customer Support, available exclusively to adopters of Prentice Hall courses, is provided upon adoption and provides you with priority assistance, training discounts, and dedicated technical support.

BlackBoard www.prenhall.com/blackboard Prentice Hall’s abundant online content, combined with BlackBoard’s popular tools and interface, result in robust Web-based courses that are easy to implement, manage, and use–taking your courses to new heights in student interaction and learning.