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Auditing & assurance services : a systematic approach

Author: William F Messier
Publisher: Boston : McGraw-Hill, ©2003.
Edition/Format:   Print book : English : 3rd edView all editions and formats
Database:WorldCat
Summary:
The third edition of Messier employs the new audit approaches currently being used by auditing professionals, and soon to be adopted by the Auditing Standards Board. This approach places emphasis on 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 new  Read more...
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: William F Messier
ISBN: 0072478772 9780072478778 007119858X 9780071198585 0072830387 9780072830385
OCLC Number: 48810425
Description: xxxvi, 795 pages : illustrations ; 27 cm
Contents: An introduction to auditing and assurance services --
The public accounting profession and the audit process --
Materiality and risk assessment --
Evidential matter, types of evidence, and audit documentation --
Audit planning and types of audit tests --
Internal control in a financial statement audit --
The effect of information technology on the audit function --
Audit sampling : an overview and application to tests of controls --
Audit sampling : an application to substantive tests of account balances --
Auditing the revenue process --
Auditing the purchasing process --
Auditing the human resource management process --
Auditing the inventory management process --
Auditing selected asset accounts : prepaid expenses and property, plant, and equipment --
Auditing long-term liabilities, stockholders' equity, and income statement accounts --
Auditing cash and investments --
Completing the engagement --
Reports on audited financial statements and special reporting issues --
Independence, professional conduct, and quality control --
Legal liability --
Assurance, attestation, and other forms of services.
Other Titles: Auditing and assurance services
Responsibility: William F. Messier, Jr.

Abstract:

This publication looks at auditing and assurance, combining risk analysis with a cycles approach and using the audit risk model as an outline for all of the cycle chapters. It includes topics such as  Read more...

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