| Auditing and Assurance Services with ACL Software CD |  | Authors: William Messier, Steven Glover, Douglas Prawitt
Publisher: McGraw-Hill/Irwin
Category: Book
Buy New: $55.55
as of 2/7/2012 08:44 CST details
New (19) Used (111) from $55.49
Seller: alyvenwell
Sales Rank: 25,740
Languages: English (Unknown), English (Original Language), English (Published)
Media: Hardcover
Edition: 7
Pages: 576
Number Of Items: 1
Shipping Weight (lbs): 0
Dimensions (in): 11 x 8.7 x 1.5
ISBN: 0077343468
EAN: 9780077343460
ASIN: 0077343468
Publication Date: November 11, 2009
Availability: Usually ships in 1-2 business days
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Product Description
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.
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