Auditing & Assurance Services: A Systematic Approach https://www.mheducation.com/cover-images/Jpeg_400-high/1264100671.jpeg 12 9781264100675 The continuing rapid pace of change in auditing standards and practices, together with the recent emergence of audit data analytics and data visualization technologies, has had a significant effect on the auditing profession. In this ever-changing environment, it is crucial that students engage with their learning in a relevant real-world context, have access to hands on data analytics and visualization, and learn the importance of critical thinking and decision making through the lens of a systematic, risk-based approach.
Auditing & Assurance Services: A Systematic Approach

Auditing & Assurance Services: A Systematic Approach

12th Edition
By William Messier Jr and Steven Glover and Douglas Prawitt
ISBN10: 1264100671
ISBN13: 9781264100675
Copyright: 2022
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Program Details

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


About the Author

William Messier Jr

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.

Steven Glover

Professor Steven M. Glover is the K. Fred Skousen Professor and Associate Dean of the Marriott School of Management, Brigham Young University. Professor Glover is a CPA in Utah and holds a PhD and BS from the University of Washington and an AA in Business from BYU – Idaho. He previously worked as an auditor for KPMG LLP and as a director in the national office of PwC LLP. Professor Glover is currently serving on the AICPA Auditing Standards Board and has served on the audit committee of a nonprofit organization. He has served on the board of advisors for technology companies and he actively consults with public companies and public accounting firms. He has also served as an expert witness. Professor Glover is a past President of the Auditing Section of the American Accounting Association and he has been on auditing-related task forces of the AICPA. Professor Glover is or has served on the editorial boards of Auditing: A Journal of Practice & Theory, The Accounting Review, Current Issues in Auditing, and the review board of the AAA/CAQ Access to Audit Personnel Program. He has authored or coauthored over 40 articles and books primarily focused in the areas of auditor decision making, audit education, and audit practice. Together with Professor Prawitt and KPMG, LLP, he co-authored an award-winning monograph designed to accelerate the professional judgment of auditors and auditing students, as well as a monograph on professional skepticism commissioned by the Standards Working Group of the GPPC, an international consortium of the six largest public accounting network firms.

Douglas Prawitt

Professor Douglas F. Prawitt is the Glen Ardis Professor of Accountancy at the Marriott School of Management, Brigham Young University. Professor Prawitt is a CPA in Utah. He holds a PhD from the University of Arizona, and BS and MAcc degrees from Brigham Young University. Professor Prawitt was awarded the Marriott School’s Teaching Excellence and Outstanding Researcher awards in 1998 and 2000. He received the Merrill J. Bateman Student Choice Teaching Award in 2002, BYU’s Wesley P. Lloyd Award for Distinction in Graduate Education in 2006, and the American Accounting Association’s Deloitte/Wildman Award in 2013.