MP Auditing & Assurance Services with ACL CD 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024

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William F Messier 作者

McGraw-Hill/Irwin

译者

2006-11-09 出版日期

800 页数

USD 158.44 价格

Hardcover

丛书系列

9780073337203 图书编码

MP Auditing & Assurance Services with ACL CD 在线电子书图书标签: aa

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MP Auditing & Assurance Services with ACL CD 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

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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.

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