Auditing and Assurance Services A Systematic Approach

Name: Auditing and Assurance Services A Systematic Approach
Price: 5.23 USD
Availability: InStock
ISBN: 9780077520151

ISBN-10: 0077520157

ISBN-13: 9780077520151

Edition: 8th 2012

Authors: William Messier, Steven Glover, Douglas Prawitt

List price: $275.00

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Description:

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 memorization. Students are prompted by the text to “stop…

Book details

List price: $275.00
Edition: 8th
Copyright year: 2012
Publisher: McGraw-Hill Higher Education
Publication date: 9/8/2011
Binding: Digital, Other
Size: 8.50" wide x 10.75" long x 1.25" tall
Weight: 4.4
Language: English




Introduction to Assurance and Financial Statement Auditing



An Introduction to Assurance and Financial Statement Auditing



The Financial Statement Auditing Environment



Audit Planning and Basic Auditing Concepts



Audit Planning, Types of Audit Tests, and Materiality



Risk Assessment



Evidence and Documentation



Understanding and Auditing Internal Control



Internal Control in a Financial Statement Audit



Auditing Internal Control over Financial Reporting



Statistical and Nonstatistical Sampling Tools for Auditing



Audit Sampling: An Overview and Application to Tests of Controls



Audit Sampling: An Application to Substantive Tests of Account Balances



Auditing Business Processes



Auditing the Revenue Process



Auditing the Purchasing Process



Auditing the Human Resource Management Process



Auditing the Inventory Management Process



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



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



Auditing the Financing/Investing Process: Cash and Investments



Completing the Audit and Reporting Responsiblities



Completing the Audit Engagement



Reports on Audited Financial Statements



Professional Responsibilities



Professsional Conduct, Independence, and Quality Control



Legal Liability



Assurance, Attestation, and Internal Auditing Services



Assurance, Attestation, amd Internal Auditing Services


Professional Judgement Module (avaliable online on the text website www.mhhe.com/messier8e)


Index