Auditing and Assurance Services A Systematic Approach 6th Edition by William Messier 978-0073526904 0073526908 by Messier 9780073526904, 0073526908 instant download after payment.

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Product details:

ISBN 10: 0073526908

ISBN 13: 978-0073526904

Author: William F. Messier

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.

Table of contents:

PART 1: INTRODUCTION TO ASSURANCE AND FINANCIAL STATEMENT AUDITING

Chapter 1: An Introduction to Assurance and Financial Statement Auditing

Chapter 2: The Financial Statement Auditing Environment

PART 2: AUDIT PLANNING AND BASIC AUDITING CONCEPTS 

Chapter 3: Audit Planning, Types of Audit Tests, and Materiality

Chapter 4: Risk Assessment

Chapter 5: Evidence and Documentation

PART 3: UNDERSTANDING AND AUDITING INTERNAL CONTROL

Chapter 6: Internal Control in a Financial Statement Audit

Chapter 7: Auditing Internal Control over Financial Reporting

PART 4: STATISTICAL AND NONSTATISTICAL SAMPLING TOOLS FOR AUDITING 

Chapter 8: Audit Sampling: An Overview and Application to Tests of Controls

Chapter 9: Audit Sampling: An Application to Substantive Tests of Account Balances

PART 5: AUDITING BUSINESS PROCESSES 

Chapter 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: Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant, and Equipment

Chapter 15: Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders’ Equity, and Income Statement Accounts

Chapter 16: Auditing the Financing/Investing Process: Cash and Investments

PART 6: COMPLETING THE AUDIT AND REPORTING RESPONSIBILITIES 

Chapter 17: Completing the Audit Engagement

Chapter 18: Reports on Audited Financial Statements

PART 7: PROFESSIONAL RESPONSIBILITIES

Chapter 19: Professional Conduct, Independence, and Quality Management

Chapter 20: Legal Liability

PART 8: ASSURANCE, ATTESTATION, AND INTERNAL AUDITING SERVICES 

Chapter 21: Assurance, Attestation, and Internal Auditing Services

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