Auditing and Assurance Services: A Systematic Approach, 9th edition

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

ISBN 10: 125916196X / ISBN 13: 9781259161964

Editore: U.S.A.: McGraw-Hill/Irwin, 2013

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**INTERNATIONAL EDITION** Read carefully before purchase: This book is the international edition in mint condition with the different ISBN and book cover design (Notice: This book may lack the chapters of 19, 20, 21. The book may contain the special CD-ROM but NO ACL Software.), the major content is printed in full English as same as the original North American edition. The book printed in black and white, generally send in twenty-four hours after the order confirmed. All shipments go through via USPS/UPS/DHL with tracking numbers. Great professional textbook selling experience and expedite shipping service.

Codice articolo ABE-16952859697

Dati bibliografici

• Titolo: Auditing and Assurance Services: A Systematic Approach, 9th edition
• Editore: U.S.A.: McGraw-Hill/Irwin
• Data di pubblicazione: 2013
• ISBN 10: 125916196X
• ISBN 13: 9781259161964
• Rilegatura: Soft cover
• Edizione: Edizione Internazionale
• Condizione: New
• Condizione della sovraccoperta: New

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Riassunto

The fundamental values central to the Messier/Glover/Prawitt text include: student engagement, a systematic approach, and decision making.Student Engagement: 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 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 stop and think at important points in the text to help them apply principles covered and also helps students see the application of concepts in a practical setting through practice insight boxes.A Systematic Approach: The authors first introduce the three underlying concepts of audit risk, materiality, and evidence, then follow with 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 following with the new standards adopted by the various auditing boards).Decision Making: Since much of auditing practice involves the application of auditor judgment, the authors focus on critical judgments and decision-making processes. 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. The new edition even includes a full advanced module on Professional Judgment.