Author:
Publisher:
ISBN: 9781259385650
Category : Auditing
Languages : en
Pages :

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Author: William F. Messier
Publisher: Irwin/McGraw-Hill
ISBN: 9780073137537
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
Messier employs the new audit approach currently being used by auditing professionals. This new approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The new auditing 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 new 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.

Author: David N. Ricchiute
Publisher: South Western Educational Publishing
ISBN: 9780324117769
Category : Auditing
Languages : en
Pages : 844

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Book Description
Auditing and assurance service education has undergone dramatic change in at least three ways: (1) An awakening that practitioners have a comparative advantage in offering professional services that transcend the boundaries of financial statements; (2) An understanding that client strategies affect engagement risk; and (3) A transition away from first-person delivery by classroom instructors only and toward third-person discovery by students both within and outside of the classroom. Each has influenced the seventh edition. To transcend the boundaries of financial statements, Auditing and Assurance Services exposes students both to the demand for and the supply of the profession's flagship service, financial statement audits, and to the nature of the value-added assurance services decision makers demand in the information age.

Author: Jay C. Thibodeau
Publisher: McGraw-Hill Education
ISBN: 9781260152166
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
As auditors, we are trained to investigate beyond appearances to determine the underlying facts—in other words, to look beneath the surface. From the Enron and WorldCom scandals of the early 2000s to the financial crisis of 2007–2008 to present-day issues and challenges related to significant estimation uncertainty, understanding the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. With the availability of greater levels of qualitative and quantitative information (“big data”), the need for technical skills and challenges facing today’s auditor is greater than ever. The author team of Louwers, Blay, Sinason, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing & Assurance Services, supplying the necessary investigative tools for future auditors.

Author: Alvin A. Arens
Publisher: Prentice Hall
ISBN: 9780133081602
Category : Business & Economics
Languages : en
Pages : 872

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Book Description
ALERT: Before you purchase, check with your instructor or review your course syllabus to ensure that you select the correct ISBN. Several versions of Pearson's MyLab & Mastering products exist for each title, including customized versions for individual schools, and registrations are not transferable. In addition, you may need a CourseID, provided by your instructor, to register for and use Pearson's MyLab & Mastering products. Packages Access codes for Pearson's MyLab & Mastering products may not be included when purchasing or renting from companies other than Pearson; check with the seller before completing your purchase. Used or rental books If you rent or purchase a used book with an access code, the access code may have been redeemed previously and you may have to purchase a new access code. Access codes Access codes that are purchased from sellers other than Pearson carry a higher risk of being either the wrong ISBN or a previously redeemed code. Check with the seller prior to purchase. -- An integrated and current approach to auditing. Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks. The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB's Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.

Author: Alvin A. Arens
Publisher: Prentice Hall
ISBN: 9780133125634
Category : Business & Economics
Languages : en
Pages : 842

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Book Description
"Includes coverage of international standards and global auditing issues, in addition to coverage of PCAOB Auditing Standards, the risk assessment SASs, the Sarbanes/Oxley Act, and Section 404 audits."

Author: W. Robert Knechel
Publisher: Routledge
ISBN: 1315531712
Category : Business & Economics
Languages : en
Pages : 953

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Book Description
Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality. The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit. Supplemented by extra on-line resources, students using this established text will be well-equipped to be effective auditors and to understand the role of auditing in the business world.

Author: Iris Stuart
Publisher: McGraw-Hill Education - Europe
ISBN: 9780071317160
Category : Auditing
Languages : en
Pages : 0

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Author: William F. Messier Jr, Jr.
Publisher: McGraw-Hill Education
ISBN: 9781264468690
Category : Business & Economics
Languages : en
Pages : 864

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Book Description

Author: Grant Gay
Publisher: McGraw-Hill Education Australia
ISBN: 1760422002
Category : Business & Economics
Languages : en
Pages : 1573

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Book Description
Auditing and Assurance Services in Australia 7e, reimagines Gay & Simnett’s highly regarded text for a new generation of learners. While continuing to provide students with the theoretical concepts they need to succeed, this edition features more practical examples and real-world applications to allow readers to immediately apply what they have learnt. The seventh edition continues to help students master auditing concepts through its strong visuals and engaging content. Underpinned by a comprehensive update to the content, auditing standards, end-of-chapter exercises and integrated with a wealth of interactive and highly personalized digital learning resources, Auditing and Assurance Services in Australia 7e is the complete learning resource for today’s Auditing students.