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Auditing and Assurance Services - Text

Auditing and Assurance Services - Text - 5th edition

ISBN13: 978-0073403946

Cover of Auditing and Assurance Services - Text 5TH 08 (ISBN 978-0073403946)
ISBN13: 978-0073403946
ISBN10: 0073403946
Cover type:
Edition/Copyright: 5TH 08
Publisher: Richard D. Irwin, Inc.
Published: 2008
International: No

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Auditing and Assurance Services - Text - 5TH 08 edition

ISBN13: 978-0073403946

William F. Messier, Steven M. Glover and Douglas F. Prawitt

ISBN13: 978-0073403946
ISBN10: 0073403946
Cover type:
Edition/Copyright: 5TH 08
Publisher: Richard D. Irwin, Inc.

Published: 2008
International: No
Summary

Messier employs the audit approach currently being used by auditing professionals. This approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The approach emphasizes understanding the entity (i.e., the organization or business being audited) and its environment (i.e. industry), and then assessing the business risks faced by the entity and how management controls those risks. This audit process focuses on business processes instead of accounting cycles. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach, referred to in the subtitle of the text, reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence; this allows Messier to build upon this model in subsequent chapters. These are central to everything an auditor does and a unique feature of Messier. As such, this approach helps students develop auditor judgment, a vital skill in today's auditing environment.

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Cover of Auditing and Assurance Services - Text Only 6th edition

Auditing and Assurance Services - Text Only - 6th edition

ISBN13: 978-0073526904
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