MP Auditing and Assurance Services with ACL SW CD - William Messier Jr, Steven Glover, Douglas Prawitt

MP Auditing and Assurance Services with ACL SW CD

Media-Kombination
800 Seiten
2008 | 6th edition
McGraw-Hill Professional
978-0-07-723653-3 (ISBN)
179,95 inkl. MwSt
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Includes the audit approach used by auditing professionals. This text reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence. It helps students develop auditor judgment, a vital skill in auditing environment.
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.

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. Professor Steven M. Glover is the K. Fred Skousen Professor and Associate Dean of the Marriott School of Management, Brigham Young University. Professor Glover is a CPA in Utah and holds a PhD and BS from the University of Washington and an AA in Business from BYU Idaho. He previously worked as an auditor for KPMG LLP and as a director in the national office of PwC LLP. Professor Glover is currently serving on the AICPA Auditing Standards Board and has served on the audit committee of a nonprofit organization. He has served on the board of advisors for technology companies and he actively consults with public companies and public accounting firms. He has also served as an expert witness. Professor Glover is a past President of the Auditing Section of the American Accounting Association and he has been on auditing-related task forces of the AICPA. Professor Glover is or has served on the editorial boards of Auditing: A Journal of Practice & Theory, The Accounting Review, Current Issues in Auditing, and the review board of the AAA/CAQ Access to Audit Personnel Program. He has authored or coauthored over 40 articles and books primarily focused in the areas of auditor decision making, audit education, and audit practice. Together with Professor Prawitt and KPMG, LLP, he co-authored an award-winning monograph designed to accelerate the professional judgment of auditors and auditing students, as well as a monograph on professional skepticism commissioned by the Standards Working Group of the GPPC, an international consortium of the six largest public accounting network firms. Professor Douglas F. Prawitt is the Glen Ardis Professor of Accountancy at the Marriott School of Management, Brigham Young University. Professor Prawitt is a CPA in Utah. He holds a PhD from the University of Arizona, and BS and MAcc degrees from Brigham Young University. Professor Prawitt was awarded the Marriott Schools Teaching Excellence and Outstanding Researcher awards in 1998 and 2000. He received the Merrill J. Bateman Student Choice Teaching Award in 2002, BYUs Wesley P. Lloyd Award for Distinction in Graduate Education in 2006, and the American Accounting Associations Deloitte/Wildman Award in 2013.

PART I: INTRODUCTION TO FINANCIAL STATEMENT AUDITING Chapter 1: An Introduction to Assurance and Financial Statement Auditing Chapter 2: The Financial Statement Auditing Environment PART II: BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY, AND EVIDENCE Chapter 3: Risk Assessment and Materiality Chapter 4: Audit Evidence and Audit Documentation PART III: PLANNING THE AUDIT AND UNDERSTANDING INTERNAL CONTROL Chapter 5: Audit Planning and Types of Audit Tests Chapter 6: Internal Control in a Financial Statement Audit Chapter 7: Auditing Internal Control over Financial Reporting in Conjunction with an Audit of Financial Statements PART IV: STATISTICAL AND NONSTATISTICAL SAMPLING TOOLS FOR AUDITING Chapter 8: Audit Sampling: An Overview and Application to Tests of Controls Chapter 9: Audit Sampling: An Application to Substantive Tests of Account Balances PART V: AUDITING BUSINESS PROCESSES Chapter 10: Auditing the Revenue Process Chapter 11: Auditing the Purchasing Process Chapter 12: Auditing the Human Resource Management Process Chapter 13: Auditing the Inventory Management Process Chapter 14: Financing Process: Auditing Prepaid Expenses and Property, Plant, and Equipment Chapter 15: Financing process: Auditing Long-Term Liabilities, Stockholders’ Equity, and Chapter 16: Financing Process: Auditing Cash and Investments PART VI: COMPLETING THE AUDIT AND REPORTING RESPONSIBILITIES Chapter 17: Completing the Engagement Chapter 18: Reports on Audited Financial Statements and on Internal Control over Financial Reporting PART VII: PROFESSIONAL RESPONSIBILITIES Chapter 19: Professional Conduct, Independence, and Quality Control Chapter 20: Legal Liability PART VIII: ASSURANCE, ATTESTATION, AND INTERNAL AUDITING SERVICES Chapter 21: Assurance, Attestation, and Internal Auditing Services

Erscheint lt. Verlag 16.1.2008
Sprache englisch
Maße 218 x 285 mm
Gewicht 1973 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 0-07-723653-X / 007723653X
ISBN-13 978-0-07-723653-3 / 9780077236533
Zustand Neuware
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