Auditing and Assurance Services: A Systematic Approach / Edition 8

Auditing and Assurance Services: A Systematic Approach / Edition 8

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

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ISBN-10: 0078025435

ISBN-13: 9780078025433

Pub. Date: 09/16/2011

Publisher: McGraw-Hill Companies, The

Messier is the only textbook that combines risk analysis with a cycles approach. Messier uses a cycles approach that introduces the audit risk model early and uses the audit risk model as an outline for all of the cycle chapters. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach used in the

Overview

Messier is the only textbook that combines risk analysis with a cycles approach. Messier uses a cycles approach that introduces the audit risk model early and uses the audit risk model as an outline for all of the cycle chapters. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach used in the subtitle for the text reflects the early introduction of three basic concepts that underlie the audit process: materiality,audit risk,and evidence. These are central to everything an auditor does. As such,this approach facilitates student development of auditor judgment,a vital skill in today's auditing environment.

Product Details

ISBN-13:
9780078025433
Publisher:
McGraw-Hill Companies, The
Publication date:
09/16/2011
Pages:
784
Product dimensions:
8.80(w) x 11.00(h) x 1.30(d)

Table of Contents

Part One: Introduction to Auditing and Assurance Services
1. An Introduction to Auditing and Assurance Services EarthWear Annual Report
2. An Overview of Financial Statement Auditing
Part Two: Basic Auditing Concepts: Materiality, Audit Risk, and Evidence
3. Materiality and Audit Risk
4. Evidential Matter, Types of Evidence, and Working Paper Documentation
Part Three: Planning the Audit and Understanding Internal Control
5. Audit Planning and Types of Audit Tests
6. Internal Control in a Financial Statement Audit
7. The Effects of Information Technology on the Audit Function
Part Four: Statistical Tools for Auditing
8. Audit Sampling: An Overview and Application to Tests of Controls
9. Audit Sampling: An Application to Substantive Tests of Account Balances
Part Five: Auditing Accounting Applications and Related Accounts
10. Auditing the Revenue Cycle and Related Accounts
11. Auditing the Purchasing Cycle and Related Accounts
(and more...)

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