Auditing & Assurance Services: A Systematic Approach with ACL CD and OLC Card

William F Messier, Steven M. Glover, Douglas F. Prawitt

ISBN 10: 0071117474 / ISBN 13: 9780071117470

Published by McGraw-Hill Higher Education, 2005

About this Item

Auditing & Assurance Services: A Systematic Approach with ACL CD and OLC Card This book is in very good condition and will be shipped within 24 hours of ordering. The cover may have some limited signs of wear but the pages are clean, intact and the spine remains undamaged. This book has clearly been well maintained and looked after thus far. Money back guarantee if you are not satisfied. See all our books here, order more than 1 book and get discounted shipping. .

Seller Inventory # 7719-9780071117470

Bibliographic Details

• Title: Auditing & Assurance Services: A Systematic Approach with ACL CD and OLC Card
• Publisher: McGraw-Hill Higher Education
• Publication Date: 2005
• Language: English
• ISBN 10: 0071117474
• ISBN 13: 9780071117470
• Binding: Paperback
• Edition: 4th Edition
• Condition: Very Good

About this title

Synopsis

Messier employs the new audit approach currently being used by auditing professionals. This new approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The new auditing approach emphasizes 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 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 Messier. As such, this approach helps students develop auditor judgment, a vital skill in today's auditing environment.

About the Author

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.