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Auditing and Assurance Services : A Systematic Approach
ISBN: 9780073337203 | 007333720X
Edition: 5thFormat: Hardcover
Publisher: McGraw-Hill/Irwin
Pub. Date: 11/9/2006
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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... MORE
| Introduction To Financial Statement Auditing | |
| An Introduction to Assurance and Financial Statement Auditing | |
| The Financial Statement Auditing Environment | |
| Basic Auditing Concepts: Risk Assessment, Materiality, And Evidence | |
| Risk Assessment and Materiality | |
| Audit Evidence and Audit Documentation | |
| Planning The Audit And Understanding Internal Control | |
| Audit Pl... MORE | |
| Internal Control in a Financial Statement Audit | |
| Auditing Internal Control over Financial Reporting in Conjunction with an Audit of Financial Statements | |
| 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 | |
| Auditing Business Processes | |
| Auditing the Revenue Process | |
| Auditing the Purchasing Process | |
| Auditing the Human Resource Management Process | |
| Auditing the Inventory Management Process | |
| Financing Process: Auditing Prepaid Expenses and Property, Plant, and Equipment | |
| Financing process: Auditing Long-Term Liabilities, and Stockholders’ Equity | |
| Financing Process: Auditing Cash and Investments | |
| Completing The Audit And Reporting Responsibilities | |
| Completing the Engagement | |
| Reports on Audited Financial Statements and on Internal Control over Financial Reporting | |
| Professional Responsibilities | |
| Professional Conduct, Independence, and Quality Control | |
| Legal Liability | |
| Assurance, Attestation, And Internal Auditing Services | |
| Assurance, Attestation, and Internal Auditing Services | |
| Table of Contents provided by Publisher. All Rights Reserved. |
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