Auditing and Assurance Services : A Systematic Approach

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  • Edition: 2nd
  • Format: Hardcover
  • Copyright: 1999-06-01
  • Publisher: McGraw Hill College Div
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Supplemental Materials

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  • The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.


Messier is the only textbook that combines risk analysis with a cycles approach. Messier uses a cycles approach that introduces the audit risk model early and uses the audit risk model as an outline for all of the cycle chapters. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach used in the subtitle for the text reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence. These are central to everything an auditor does. As such, this approach facilitates student development of auditor judgment, a vital skill in today's auditing environment.

Table of Contents

Part One: Introduction to Auditing and Assurance Services

1. An Introduction to Auditing and Assurance Services EarthWear Annual Report

2. An Overview of Financial Statement Auditing

Part Two: Basic Auditing Concepts: Materiality, Audit Risk, and Evidence

3. Materiality and Audit Risk

4. Evidential Matter, Types of Evidence, and Working Paper Documentation

Part Three: Planning the Audit and Understanding Internal Control

5. Audit Planning and Types of Audit Tests

6. Internal Control in a Financial Statement Audit

7. The Effects of Information Technology on the Audit Function

Part Four: Statistical Tools for Auditing

8. Audit Sampling: An Overview and Application to Tests of Controls

9. Audit Sampling: An Application to Substantive Tests of Account Balances

Part Five: Auditing Accounting Applications and Related Accounts

10. Auditing the Revenue Cycle and Related Accounts

11. Auditing the Purchasing Cycle and Related Accounts

12. Auditing the Payroll Cycle and Related Accounts

13. Auditing the Inventory Cycle and Related Accounts

14. Auditing Selected Asset Accounts: Prepaid Expenses and Property, Plant, and Equipment

15. Auditing Long-Term Liabilities, Stockholders' Equity, and Income Statement Accounts

16. Auditing Cash and Investments

Part Six: Completing the Audit and Reporting Responsibilities

17. Completing the Engagement

18. Reports on Audited Financial Statements and Special Reporting Issues

Part Seven: Professional Responsibilities and Other Forms of Services

19. The Code of Professional Conduct and Quality Control Standards

20. Legal Liability

21. Assurance, Attestation, and Other Forms of Services


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