000			03298cam a22003254a 4500
999			_c2593 _d2593
001			13736912
005			20210125145148.0
008			040930s2006 maua 001 0 eng d
020			_a0072946237 (alk. paper)
040			_aDLC _cDLC _dDLC _erda
082	0	0	_a657.45 _222 _bM.W.A
100	1		_aMessier, William F. _918833 _eauthor
245	1	0	_aAuditing & assurance services : _ba systematic approach / _cWilliam F. Messier, Jr., Steven M. Glover, Douglas F. Prawitt.
246	3		_aAuditing and assurance services
250			_aFourth edition
264			_aBoston : _bMcGraw-Hill/Irwin, _c2006.
300			_axxxviii, 888 pages : _billustrations ; _c27 cm. + _e1 computer disk (4 3/4 inch)
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes bibliographical references and index.
505	0		_aPart 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.
520			_aThe 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.
538			_aSystem requirements for accompanying CD-ROM: PC with Pentium class processor (or higher); Windows 98/ME or Windows NT (SP2), XP.
650		0	_aAuditing. _918834
700	1		_aGlover, Steven M., _d1963- _918835 _ejoint author
700	1		_aPrawitt, Douglas F. _918836 _ejoint author
942			_cBK _2ddc