Auditing and Assurance Services with ACL Software CD
Auditing and Assurance Services with ACL Software CD
- ISBN 13:
9780077343460
- ISBN 10:
0077343468
- Edition: 7th
- Format: Nonspecific Binding
- Copyright: 11/11/2009
- Publisher: McGraw-Hill/Irwin
- Newer Edition
New From $219.12
Sorry, this item is currently unavailable.
List Price $221.33 Save $2.21
New
$219.12
Usually Ships in 3-4 Business Days
We Buy This Book Back!
Included with your book
Free Shipping On Every Order
Note: Supplemental materials are not guaranteed with Rental or Used book purchases.
Extend or Purchase Your Rental at Any Time
Need to keep your rental past your due date? At any time before your due date you can extend or purchase your rental through your account.
Summary
Messier employs the audit approach currently being used by auditing professionals. This approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The 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 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.