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雷达卡
William MessierJr (作者), Steven Glover (作者), Douglas Prawitt (作者)
作者简介Professor WilliamF. 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 Schoolof Economics and Business Administration, and he is a visiting professor at SDABocconi in Milan, Italy. Professor Messier has a BBAfrom 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 theUniversities of Florida and Michigan.
Professor Messierhas served as the Chairperson of the Auditing Section of the AmericanAccounting Association and as co-editor of the Journal of AccountingLiterature. He currently serves on the AICPA’s International Auditing StandardsSubcommittee. Professor Messier has authored or co-authored over 45 articles inaccounting, decision science, and computer science journals.
目录Part 1 Introduction to Assurance and Financial StatementAuditingChapter 1 An Introduction to Assurance andFinancial Statement AuditingChapter 2 The Financial Statement AuditingEnvironmentPart 2 Audit Planning and Basic Auditing ConceptsChapter 3 Audit Planning, Types of AuditTests, and MaterialityChapter 4 Risk AssessmentChapter 5 Evidence and DocumentationPart 3 Understanding and Auditing Internal ControlChapter 6 Internal Control in a FinancialStatement AuditChapter 7 Auditing Internal Control overFinancial ReportingPart 4 Statistical and Nonstatistical Sampling Tools forAuditingChapter 8 Audit Sampling: An Overview andApplication to Tests of ControlsChapter 9 Audit Sampling: An Application toSubstantive Tests of Account BalancesPart 5 Auditing Business ProcessesChapter 10 Auditing the Revenue ProcessChapter 11 Auditing the Purchasing ProcessChapter 12 Auditing the Human ResourceManagement ProcessChapter 13 Auditing the Inventory ManagementProcessChapter 14 Auditing the Financing/InvestingProcess: Prepaid Expenses, Intangible Assets, and Property, Plant and EquipmentChapter 15 Auditing the Financing/InvestingProcess: Long-Term Liabilities, Stockholders’ Equity, and Income StatementAccountsChapter 16 Auditing the Financing/InvestingProcess: Cash and InvestmentsPart 6 Completing the Audit and Reporting ResponsibilitiesChapter 17 Completing the Audit EngagementChapter 18 Reports on Audited FinancialStatementsPart 7 Professional ResponsibilitiesChapter 19 Professional Conduct, Independence, and QualityControlChapter 20 Legal LiabilityPart 8 Assurance, Attestation, and Internal Auditing ServicesChapter 21 Assurance, Attestation, andInternal Auditing ServicesAdvanced Module: Professional Judgment Framework– Understanding and Developing Professional Judgment in Auditing
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