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Full Description
The fundamental values central to the Messier Jr./Glover/Prawitt text include: student engagement, a systematic approach, and decision making.Student Engagement: The authors believe students are best served by acquiring a strong understanding of the basic concepts that underlie the audit process and how to apply those concepts to various audit and assurance services. The text is accessible to students through straightforward writing and the use of engaging, relevant real-world examples, illustrations, and analogies. The text explicitly encourages students to "stop and think" at important points in the text to help them apply principles covered and also helps students see the application of concepts in a practical setting through "practice insight" boxes.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.
Contents
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 AuditingNER(01): WOW
