Download Auditing & Assurance Services: A Systematic Approach, by William Messier Jr, Steven Glover, Douglas Prawitt
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Auditing & Assurance Services: A Systematic Approach, by William Messier Jr, Steven Glover, Douglas Prawitt
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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.
- Sales Rank: #59104 in Books
- Published on: 2016-01-20
- Original language: English
- Number of items: 1
- Dimensions: 11.20" h x 1.30" w x 8.90" l, .0 pounds
- Binding: Hardcover
- 816 pages
About the Author
Professor William F. 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 School of Economics and Business Administration, and he is a visiting professor at SDA Bocconi in Milan, Italy. Professor Messier has a BBA from 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 the Universities of Florida and Michigan.
Professor Messier has served as the Chairperson of the Auditing Section of the American Accounting Association and as co-editor of the Journal of Accounting Literature. He currently serves on the AICPA’s International Auditing Standards Subcommittee. Professor Messier has authored or co-authored over 45 articles in accounting, decision science, and computer science journals.
Most helpful customer reviews
5 of 5 people found the following review helpful.
Good Audit Book
By Anna
So glad I only paid $20 for the 8th edition instead of the $300 9th edition that I was supposed to buy for class. It's basically the same, right down to the problem numbers. Halfway done with my class, haven't noticed any problems or major differences! Good book to keep on hand if you're working in the field also.
6 of 6 people found the following review helpful.
It's a fine book
By Pollyanna
The reviewer who mentioned that most of the important stuff is in the side tables with the tiny font is absolutely correct. Usually those are just summaries of information explained at length later in the chapter, but it'd be really handy to have that information front and center and larger. I know it would make the book longer and heavier, but when trying to study I'm always flipping through the book for way too long.
If you're looking at this book I'm assuming it's because you need it for class and have no say in the matter, but it IS a very informative book and will most likely be helpful if you are taking the CPA Exam in the near future. There is lots of detail and I'd say it's pretty clear, though some concepts are just inherently difficult and require rereading.
1 of 1 people found the following review helpful.
Makes you look smart
By Michelle
Made a great paperweight. Bought for my auditing class and took it with me to the lectures so the professor thought I knew what was up. Nope. Barely read the book. I'm sure it has lots of useful information. I of course decided to make my life miserable and waited til CPA prep to cram all audit knowledge in my brain. Don't be like me. Read your fancy textbooks.
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