MP Auditing & Assurance Services w/ ACL Software CD-ROM: A

MP Auditing & Assurance Services w/ ACL Software CD-ROM: A Systematic Approach
- Used Book in Good Condition
The fundamental values central to the Messier/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 thinkâ€ 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 insightâ€ 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.
Country USA
Brand McGraw-Hill Education
Manufacturer McGraw-Hill Education
Binding Hardcover
UnitCount 1
EANs 9781259162343
ReleaseDate 0000-00-00

Country	USA
Brand	McGraw-Hill Education
Manufacturer	McGraw-Hill Education
Binding	Hardcover
UnitCount	1
EANs	9781259162343
ReleaseDate	0000-00-00

MP Auditing & Assurance Services w/ ACL Software CD-ROM: A Systematic Approach

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