Final answer:
The question is referencing a textbook used in college-level Business courses, likely focused on auditing and accounting principles such as internal controls and risk assessment. The book exemplifies the use of open educational resources in college education, emphasizing business knowledge and practices.
Step-by-step explanation:
The reference provided points to a textbook commonly used in Business studies, specifically in the domain of auditing and accounting. This particular book, authored by K.M. Johnstone, A. Gramling, and L. Rittenberg, is most likely related to topics such as internal controls, risk assessment, and audit planning in the field of accountancy. These concepts are vital to students studying business at the college level as they provide a foundation for understanding how businesses operate financially and how they are reviewed for accuracy and compliance.
Moreover, the mention of OpenStax College and their use of a Creative Commons Attribution License indicates the accessibility and open educational resources involved in many college curricula today. Aspects of financial management, compliance, and ethics may also be covered within such texts, preparing students for the challenges they may face in the professional business environment.