Auditing & Assurance Services - Rilegato

Messier Jr, William; Glover, Steven; Prawitt, Douglas

Rilegato

ISBN 10: 0073403946 ISBN 13: 9780073403946

Casa editrice: McGraw-Hill Education, 2006

Riassunto

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.

Su questo libro

L'autore:

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 AICPA’s International Auditing Standards Subcommittee. Professor Messier has authored or co-authored over 45 articles in accounting, decision science, and computer science journals.

Contenuti:

PART I: INTRODUCTION TO FINANCIAL STATEMENT AUDITING
1: An Introduction to Assurance and Financial Statement Auditing
2: The Financial Statement Auditing Environment
PART II: BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY, AND EVIDENCE
3: Risk Assessment and Materiality
4: Audit Evidence and Audit Documentation
PART III: PLANNING THE AUDIT AND UNDERSTANDING INTERNAL CONTROL
5: Audit Planning and Types of Audit Tests
6: Internal Control in a Financial Statement Audit
7: Auditing Internal Control over Financial Reporting in Conjunction with an Audit of Financial Statements
PART IV: STATISTICAL AND NONSTATISTICAL SAMPLING 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 V: AUDITING BUSINESS PROCESSES
10: Auditing the Revenue Process
11: Auditing the Purchasing Process
12: Auditing the Human Resource Management Process
13: Auditing the Inventory Management Process
14: Financing Process: Auditing Prepaid Expenses and Property, Plant, and Equipment
15: Financing process: Auditing Long-Term Liabilities, and Stockholders’ Equity
16: Financing Process: Auditing Cash and Investments
PART VI: COMPLETING THE AUDIT AND REPORTING RESPONSIBILITIES
17: Completing the Engagement
18: Reports on Audited Financial Statements and on Internal Control over Financial Reporting
PART VII: PROFESSIONAL RESPONSIBILITIES
19: Professional Conduct, Independence, and Quality Control
20: Legal Liability
PART VIII: ASSURANCE, ATTESTATION, AND INTERNAL AUDITING SERVICES
21: Assurance, Attestation, and Internal Auditing Services

Su questa edizione

• Editore: McGraw-Hill Education
• Data di pubblicazione: 2006
• ISBN 10: 0073403946
• ISBN 13: 9780073403946
• Rilegatura: Copertina rigida
• Numero edizione: 5
• Numero di pagine: 800