Auditing & assurance services : a systematic approach / William F. Messier, Jr., Steven M. Glover, Douglas F. Prawitt.

By:

Messier, William F [author]

Contributor(s):

Material type: Text

TextBoston : McGraw-Hill/Irwin, 2006Edition: Fourth editionDescription: xxxviii, 888 pages : illustrations ; 27 cm. + 1 computer disk (4 3/4 inch)Content type:

text

Media type:

unmediated

Carrier type:

volume

ISBN:

0072946237 (alk. paper)

Other title:

Auditing and assurance services

Subject(s):

Auditing

DDC classification:

657.45 22 M.W.A

Contents:

Part 1: Introduction to assurance and financial statement auditing. An introduction to assurance and financial statement auditing ; The financial statement auditing environment -- Part 2: Audit planning and basic auditing concepts. Audit planning, types of audit tests, and materiality ; Risk assessment ; Evidence and documentation -- Part 3: Understanding and auditing internal control. Internal control in a financial statement audit ; Auditing internal control over financial reporting -- Part 4: 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 -- Part 5: 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 -- Part 6: Completing the audit and reporting responsibilities. Completing the audit engagement ; Reports on audited financial statements -- Part 7. Professional responsibilities. Professional conduct, independence, and quality control ; Legal liability -- Part 8: Assurance, attestation, and internal auditing services. Assurance, attestation, and internal auditing services -- Appendix A: Professional judgment framework : understanding and developing professional judgment in auditing -- Appendix B: Data analytics in the audit.

Summary: 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. This text encourages students to "stop and think" at important points in the text to help them apply principles covered.

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Holdings
Item type	Current library	Collection	Call number	Status	Date due	Barcode
Books	Main library B5	Commerce and business administration ( Accounting )	657.45 M.W.A (Browse shelf(Opens below))	Available		00004370

Includes bibliographical references and index.

Part 1: Introduction to assurance and financial statement auditing. An introduction to assurance and financial statement auditing ; The financial statement auditing environment --
Part 2: Audit planning and basic auditing concepts. Audit planning, types of audit tests, and materiality ; Risk assessment ; Evidence and documentation --
Part 3: Understanding and auditing internal control. Internal control in a financial statement audit ; Auditing internal control over financial reporting --
Part 4: 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 --
Part 5: 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 --
Part 6: Completing the audit and reporting responsibilities. Completing the audit engagement ; Reports on audited financial statements --
Part 7. Professional responsibilities. Professional conduct, independence, and quality control ; Legal liability --
Part 8: Assurance, attestation, and internal auditing services. Assurance, attestation, and internal auditing services --
Appendix A: Professional judgment framework : understanding and developing professional judgment in auditing --
Appendix B: Data analytics in the audit.

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. This text encourages students to "stop and think" at important points in the text to help them apply principles covered.

System requirements for accompanying CD-ROM: PC with Pentium class processor (or higher); Windows 98/ME or Windows NT (SP2), XP.

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