Auditing and assurance services with ACL software CD / William F. Messier, Steven M. Glover, Douglas F. Prawitt
Contributor(s): Glover, Steven M | Prawitt, Douglas F.Material type: Book; Format: print Publisher: Boston : Mcgraw-Hill, 2010Edition: 7th ed.Description: 888 p. ; 26 cm + 1 disco compacto.ISBN: 978-0-07-734346-0.Subject(s): Auditoría
|Item type||Home library||Call number||Vol info||Status||Loan||Date due||Barcode||Item holds||Course reserves|
|Monografías||07. BIBLIOTECA CIENCIAS SOCIALES||657.6/MES/aud (Browse shelf)||Checked out||PREST. LIBROS||31/01/2020||3743188129|
|Monografías||07. BIBLIOTECA CIENCIAS SOCIALES||657.6/MES/aud (Browse shelf)||CD-ROM||Checked out||PREST. LIBROS||31/01/2020||3743111406|
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.s. 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.
Índice: PART I: INTRODUCTION TO FINANCIAL STATEMENT AUDITING. 1: An Introduction to Assurance and Financial Statement Auditing. 2: The Financial Statement Auditing Environment PART II: BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY, AND EVIDENCE. 3: Risk Assessment and Materiality. 4: Audit Evidence and Audit Documentation PART III: PLANNING THE AUDIT AND UNDERSTANDING INTERNAL CONTROL. 5: Audit Planning and Types of Audit Tests. 6: Internal Control in a Financial Statement Audit. 7: Auditing Internal Control over Financial Reporting in Conjunction with an Audit of Financial Statements PART IV: STATISTICAL... Etc.