William F Messier, Douglas F Prawitt, Steven M Glover

Auditing & Assurance Services

A Systematic Approach

• Broschiertes Buch

Produktbeschreibung

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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Produktdetails

• Verlag: McGraw Hill LLC
• 5th edition
• Seitenzahl: 800
• Erscheinungstermin: 9. November 2006
• Englisch
• Abmessung: 282mm x 221mm x 38mm
• Gewicht: 2009g
• ISBN-13: 9780073337203
• ISBN-10: 007333720X
• Artikelnr.: 21286041

Autorenporträt

Professor William F. Messier, Jr., is the Deloitte & Touche Professor at the School of Accountancy, Georgia State University. He holds a Professor II position at the Institute for Accounting and Auditing, Norwegian School of Economics and Business Administration, and he is a visiting professor at SDA Bocconi in Milan, Italy. Professor Messier has a BBA from Siena College, an MS from Clarkson University, and an MBA and DBA from Indiana University. He is a CPA in Florida and has taught at the Universities of Florida and Michigan.Professor Messier has served as the Chairperson of the Auditing Section of the American Accounting Association and as co-editor of the Journal of Accounting Literature. He currently serves on the AICPAs International Auditing Standards Subcommittee. Professor Messier has authored or co-authored over 45 articles in accounting, decision science, and computer science journals.

Inhaltsangabe

PART I: INTRODUCTION TO FINANCIAL STATEMENT AUDITING Chapter 2: The
Financial Statement Auditing EnvironmentPART II: BASIC AUDITING CONCEPTS:
RISK ASSESSMENT, MATERIALITY, AND EVIDENCEChapter 3: Risk Assessment and
MaterialityChapter 4: Audit Evidence and Audit Documentation PART III:
PLANNING THE AUDIT AND UNDERSTANDING INTERNAL CONTROLChapter 5: Audit
Planning and Types of Audit Tests Chapter 6: Internal Control in a
Financial Statement Audit Chapter 7: Auditing Internal Control over
Financial Reporting in Conjunction with an Audit of Financial Statements
PART IV: STATISTICAL AND NONSTATISTICAL SAMPLING TOOLS FOR AUDITINGChapter
8: Audit Sampling: An Overview and Application to Tests of ControlsChapter
9: Audit Sampling: An Application to Substantive Tests of Account Balances
PART V: AUDITING BUSINESS PROCESSESChapter 10: Auditing the Revenue Process
Chapter 11: Auditing the Purchasing Process Chapter 12: Auditing the Human
Resource Management Process Chapter 13: Auditing the Inventory Management
Process Chapter 14: Financing Process: Auditing Prepaid Expenses and
Property, Plant, and Equipment
Chapter 16: Financing Process: Auditing Cash and InvestmentsPART VI:
COMPLETING THE AUDIT AND REPORTING RESPONSIBILITIESChapter 18: Reports on
Audited Financial Statements and on Internal Control over Financial
Reporting PART VII: PROFESSIONAL RESPONSIBILITIES Chapter 20: Legal
Liability
PART VIII: ASSURANCE, ATTESTATION, AND INTERNAL AUDITING SERVICES
Chapter 21: Assurance, Attestation, and Internal Auditing Services