Auditing and Assurance Services: A Systematic Approach

William F. Messier

ISBN 10: 007119858X / ISBN 13: 9780071198585

Editore: McGraw-Hill College, 2002

Pages can have notes/highlighting. Spine may show signs of wear. ~ ThriftBooks: Read More, Spend Less. Codice articolo G007119858XI3N00

Riassunto:

The third edition of Messier employs the new approaches currently being used by auditing professionals, and soon to be adopted by the Auditing Standards Board. This approach stresses understanding of 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 new 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 the text. As such, this approach facilitates student development of auditor judgment, a vital skill in today's auditing environment.

Product Description: Book by Messier William

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Titolo: Auditing and Assurance Services: A ...
Casa editrice: McGraw-Hill College
Data di pubblicazione: 2002
Legatura: Paperback
Condizione: Good
Condizione sovraccoperta: No Jacket
Edizione: terza edizione