<p>Auditing &amp; Assurance Services, Third International Edition, takes a truly international approach to auditing and reflects the most current auditing approaches by the major international audit firms and the most recent International Financial Reporting Standards (IFRSs), International Standards on Auditing (ISAs), other IAASB standards and the IESBA Code of Ethics for Professional Accountants.</p>

Auditing & Assurance Services, 3rd Edition

Business & Money

William Messier

Economics

McGraw-Hill Ryerson Higher Education

Auditing: A Systematic Approach and Assurance Services

Management & Leadership

McGraw-Hill Education (ISE Editions)

<p>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.</p>

Auditing & Assurance Services: A Systematic Approach, 5th Edition

Steven M. Glover

Douglas F. Prawitt

Accounting

Mcgraw-Hill College

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Books by William Messier