Auditing & Assurance Services: A Systematic Approach -

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Auteur(s) : Collectif

Editeur : Mcgraw-Hill Education - Europe

Langue : Anglais

Parution : 01/02/2016

Format : Moyen, de 350g à 1kg

Nombre de pages : 816

Expédition : 1772

Dimensions : 22.6 x 28.4 x 3.3

ISBN : 0077732502

Résumé :

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.

Biographie:
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 AICPAs International Auditing Standards Subcommittee. Professor Messier has authored or co-authored over 45 articles in accounting, decision science, and computer science journals.

Sommaire:
Part 1 Introduction to Assurance and Financial Statement AuditingChapter 1 An Introduction to Assurance and Financial Statement AuditingChapter 2 The Financial Statement Auditing EnvironmentPart 2 Audit Planning and Basic Auditing ConceptsChapter 3 Audit Planning, Types of Audit Tests, and MaterialityChapter 4 Risk AssessmentChapter 5 Evidence and DocumentationPart 3 Understanding and Auditing Internal ControlChapter 6 Internal Control in a Financial Statement AuditChapter 7 Auditing Internal Control over Financial ReportingPart 4 Statistical and Nonstatistical Sampling Tools for AuditingChapter 8 Audit Sampling: An Overview and Application to Tests of ControlsChapter 9 Audit Sampling: An Application to Substantive Tests of Account BalancesPart 5 Auditing Business ProcessesChapter 10 Auditing the Revenue ProcessChapter 11 Auditing the Purchasing ProcessChapter 12 Auditing the Human Resource Management ProcessChapter 13 Auditing the Inventory Management ProcessChapter 14 Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant and EquipmentChapter 15 Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders' Equity, and Income Statement AccountsChapter 16 Auditing the Financing/Investing Process: Cash and InvestmentsPart 6 Completing the Audit and Reporting ResponsibilitiesChapter 17 Completing the Audit EngagementChapter 18 Reports on Audited Financial StatementsPart 7 Professional ResponsibilitiesChapter 19 Professional Conduct, Independence, and Quality ControlChapter 20 Legal LiabilityPart 8 Assurance, Attestation, and Internal Auditing ServicesChapter 21 Assurance, Attestation, and Internal Auditing ServicesAdvanced Module: Professional Judgment Framework - Understanding and Developing Professional Judgment in Auditing