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Auditing and Assurance Services - Text

Auditing and Assurance Services - Text - 4th edition

Auditing and Assurance Services - Text - 4th edition

Auditing and Assurance Services - Text by William F. Messier, teven M. SGlover and Douglas F. Prawitt - ISBN
Cover type: Hardback
Edition: 4TH 06
Copyright: 2006
Publisher: Richard D. Irwin, Inc.
Published: 2006
International: No
Auditing and Assurance Services - Text by William F. Messier, teven M. SGlover and Douglas F. Prawitt - ISBN
Cover type: Hardback
Edition: 4TH 06

List price: $164.00

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Summary

Messier employs the new audit approach currently being used by auditing professionals. This new approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The new auditing 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 new 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.

Other Editions of Auditing and Assurance Services - Text

Auditing and Assurance Services - Text by William F. Messier, Steven M. Glover and Douglas F. Prawitt - ISBN 9780073403946