Auditing and Assurance Services A Systematic Approach 10th Edition Messier Solutions Manual

This is completed downloadable of Auditing and Assurance Services A Systematic Approach 10th Edition Messier Solutions Manual

Product Details:

• ISBN-10 ‏ : ‎ 0077732502
• ISBN-13 ‏ : ‎ 978-0077732509
• Author:   William Messier Jr (Author), Steven Glover (Author), Douglas Prawitt (Author)

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.

 

Table of Content:

PART 1: Introduction to Assurance andFinancial Statement Auditing

Chapter 1: An Introduction to Assurance and FinancialStatement Auditing

Chapter 2: The Financial Statement Auditing Environment

PART 2: Audit Planning and Basic Auditing Concepts 

Chapter 3: Audit Planning, Types of Audit Tests, andMateriality

Chapter 4: Risk Assessment

Chapter 5: Evidence and Documentation

PART 3: Understanding and Auditing Internal Control

Chapter 6: Internal Control in a Financial Statement Audit

Chapter 7: Auditing Internal Control over FinancialReporting

PART 4: Statistical and Nonstatistical Sampling Toolsfor Auditing 

Chapter 8: Audit Sampling: An Overview and Application toTests of Controls

Chapter 9: Audit Sampling: An Application to SubstantiveTests of Account Balances

PART 5: Auditing Business Processes 

Chapter 10: Auditing the Revenue Process

Chapter 11: Auditing the Purchasing Process

Chapter 12: Auditing the Human Resource Management Process

Chapter 13: Auditing the Inventory Management Process

Chapter 14: Auditing the Financing/Investing Process:Prepaid Expenses, Intangible Assets, and Property, Plant, and Equipment

Chapter 15: Auditing the Financing/Investing Process:Long-Term Liabilities, Stockholders’ Equity, and Income Statement Accounts

Chapter 16: Auditing the Financing/Investing Process: Cashand Investments

PART 6: Completing the Audit and ReportingResponsibilities 

Chapter 17: Completing the Audit Engagement

Chapter 18: Reports on Audited Financial Statements

PART 7: Professional Responsibilities

Chapter 19: Professional Conduct, Independence, and QualityManagement

Chapter 20: Legal Liability

PART 8: Assurance, Attestation, and Internal AuditingServices 

Chapter 21: Assurance, Attestation, and Internal AuditingServices

 

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