The authors believe students are best served by acquiring a strong understanding of the basic concepts that underlie the audit process and how to apply those concepts to various audit and assurance services. The primary purpose for an auditing text is not to serve as a reference manual but to facilitate student learning, and this text is written accordingly. The text is accessible to students through straightforward writing and the use of engaging, relevant real-world examples, illustrations, and analogies. The text explicitly encourages students to think through fundamental concepts and to avoid trying to learn auditing through rote memorisation. Students are prompted by the text to “stop and think,” at important points in the text, in order to help them apply the principles covered.
The text continues to take a systematic approach to the audit process by first introducing the three underlying concepts: audit risk, materiality, and evidence. This is followed by a discussion of audit planning, the assessment of control risk, and a discussion of the nature, timing, and extent of evidence necessary to reach the appropriate level of detection risk. These concepts are then applied to each major business process and related account balances using a risk-based approach.
In covering these important concepts and their applications, the book focuses on critical judgments and decision-making processes followed by auditors. Much of auditing practice involves the application of auditor judgment. If a student understands these basic concepts and how to apply them to an audit engagement, he or she will be more effective in today's dynamic audit environment.
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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 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 Responsiblities
Chapter 17 Completing the Audit Engagement
Chapter 18 Reports on Audited Financial Statements
Part 7 Professional Responsibilities
Chapter 19 Professsional Conduct, Independence, and Quality Control
Chapter 20 Legal Liability
Part 8 Assurance, Attestation, and Internal Auditing Services
Chapter 21 Assurance, Attestation, amd Internal Auditing Services
Professional Judgement Module (avaliable online on the text website www.mhhe.com/messier8e)
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Descrizione libro McGraw-Hill/Irwin. Hardcover. Condizione libro: New. 0077520157 New Condition. Codice libro della libreria NEW6.0036146
Descrizione libro McGraw-Hill/Irwin, 2011. Hardcover. Condizione libro: New. Codice libro della libreria P110077520157
Descrizione libro McGraw-Hill/Irwin, 2011. Hardcover. Condizione libro: New. 8. Codice libro della libreria DADAX0077520157
Descrizione libro McGraw-Hill/Irwin, 2011. Hardcover. Condizione libro: New. book. Codice libro della libreria 0077520157
Descrizione libro McGraw-Hill/Irwin, 2011. Hardcover. Condizione libro: Brand New. 8th hardback/cd-rom edition. 784 pages. 10.75x8.50x1.25 inches. In Stock. Codice libro della libreria zk0077520157