Auditing & Assurance Services: A Systematic Approach (Irwin Accounting)


Product Information

Product Description

The fundamental values central to the Messier Jr./Glover/Prawitt text include: student engagement, a systematic approach, and decision making.Student Engagement: 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 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 “stop and think” at important points in the text to help them apply principles covered and also helps students see the application of concepts in a practical setting through “practice insight” boxes.

A Systematic Approach: The authors first introduce the three underlying concepts of audit risk, materiality, and evidence, then follow with a discussion of audit planning, the assessment of control risk, and a discussion of the nature, timing, and extent of evidence necessary to reach the appropriate level of detection risk. These concepts are then applied to each major business process and related account balances using a risk-based approach, (in following with the new standards adopted by the various auditing boards).

Decision Making: Since much of auditing practice involves the application of auditor judgment, the authors focus on critical judgments and decision-making processes. If a student understands these basic concepts and how to apply them to an audit engagement, he or she will be more effective in today's dynamic audit environment. The new edition even includes a full advanced module on Professional Judgment.
Technical Details
Binding
Hardcover
Number of Pages
816
Product group
Book
Label
McGraw-Hill Education
Edition
10
Publisher
McGraw-Hill Education
Publication date
January 20, 2016
Author
William F Messier Jr, Steven M. Glover Associate Professor, Douglas F. Prawitt Associate Professor
Language
English (Published), English (Original Language)
EAN
9780077732509
UPC
884709985451
ISBN-10
0077732502
Item Dimensions L x W x H
8.9 x 1.3 x 11.2 inches
Item Weight
3.9 pounds
MPN
BKAUDASS10TH
Model
BKAUDASS10TH
Manufacturer
McGraw-Hill Education
Studio
McGraw-Hill Education



Copyright © 2016-2018. BBS-Market

BBS-Market is a participant in the Amazon Services LLC Associates Program, an affiliate advertising program designed to provide a means for sites to earn advertising fees by advertising and linking to Amazon.com, Endless.com, MYHABIT.com, SmallParts.com, or AmazonWireless.com. Amazon, the Amazon logo, AmazonSupply, and the AmazonSupply logo are trademarks of Amazon.com, Inc. or its affiliates.