Auditing & Assurance Services: A Systematic Approach (IRWIN ACCOUNTING) - Hardcover

Messier Jr Jr., William F.

Hardcover

ISBN 10: 0072478772 ISBN 13: 9780072478778

Publisher: McGraw Hill, 2002

Synopsis

The third edition of Messier employs the new audit approaches currently being used by auditing professionals, and soon to be adopted by the Auditing Standards Board. This approach places emphasis on 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 facilitates student development of auditor judgment, a vital skill in today’s auditing environment.

About this title

About the Author

William F. Messier, Jr. retired in 2024. Professor Messier holds a B.B.A. from Siena College, an M.S. from Clarkson University, and an M.B.A. and D.B.A. from Indiana University. He has held faculty positions at the University of Florida (Price Waterhouse Professor), Georgia State University (Deloitte & Touche Professor), and University of Nevada, Las Vegas (Kenneth and Trac y Knauss Endowed Chair in Accounting).Professor Messier was a visiting faculty member at SDA Bocconi in Milan and the Universities of Luxembourg and Michigan. Professor Messier served as the Academic Member of the AICPA’s Auditing Standards Board and as Chair of the AICPA’s International Auditing Standards Subcommittee. He has served as the Editor of Auditing: A Journal of Practice & Theory and President of the Auditing Section of the American Accounting Association. Professor Messier was the recipient of the American Accounting Association’s Outstanding Accounting Educator Award (2015), AICPA’s Distinguished Achievement in Accounting Education Award ( 2012 ), AAA Auditing Section’s Outstanding Educator Award (2009), the Distinguished Service in Auditing Award (2008) and the Department of Accounting Kelley School of Business, Indiana University – Academic Excellence Award (2018). In 2011, Professor Messier was awarded an honorary doctorate from the Norwegian School of Economics.Professor Messier’s research has been published in The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Accounting, Organizations and Society, Auditing: A Journal of Practice & Theory, Management Science, and Decision Sciences. He has also served as an expert witness in audit litigation cases.

Edition details

• Publisher: McGraw Hill
• Publication date: 2002
• Language: English
• ISBN 10: 0072478772
• ISBN 13: 9780072478778
• Binding: Hardcover
• Edition number: 3
• Number of pages: 832