Auditing & Assurance Services: A Systematic Approach,

William F. Messier Steven m. Glover Douglas F. Prawitt ,

ISBN 10: 0078025435 / ISBN 13: 9780078025433

Published by McGraw-Hill College, 2011

About this Item

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Bibliographic Details

• Title: Auditing & Assurance Services: A Systematic Approach,
• Publisher: McGraw-Hill College
• Publication Date: 2011
• Language: English
• ISBN 10: 0078025435
• ISBN 13: 9780078025433
• Binding: Hardcover
• Condition: New

About this title

Synopsis

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.

About the Author

William F. Messier, Jr. è Deloitte & Touche Professor alla School of Accountancy, Georgia State University e visiting professor alla SDA Bocconi di Milano.