Test Bank for Auditing and Assurance Services, 8th Edition: William F. Messier
Product details:
- ISBN-10 : 0077520157
- ISBN-13 : 978-0077520151
- Author: William F. Messier
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 primary purpose for an auditing text is not to serve as a reference manual but to facilitate student learning, and this text is written accordingly. 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 think through fundamental concepts and to avoid trying to learn auditing through rote memorization. Students are prompted by the text to stop and think, at important points in the text, in order to help them apply the principles covered.
Table contents:
PART 1: Introduction to Assurance and Financial 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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