【审计】Auditing & Assurance Services: A Systematic Approach

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【Auditing & Assurance Services: A Systematic Approach】
William F. Messier, Steven M. Glover and Douglas F. Prawitt

Irw in/McGr aw-Hi ll | 2007 | ISBN: 0073526908 | 786 pages

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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 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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关键词：Systematic Assurance services Approach Auditing currently business direct result 审计

thank you so much

很精彩的书籍,经典呀.

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isn't it too old?

Auditing & Assurance Services_A Systematic Approach_William F. Messier_2007
THS

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