[Искра]

Auditing & Assurance Services/Ревизионная & Аудиторские услуги


Год: Декабрь, 2007
Автор: William F. Messier, Jr/ Вилям Ф. Мейсер, Дж
Жанр: Бухгалтерия. Налоги. Аудит
Издательство: McGraw-Hill Irwin
ISBN: 0073526908
Серия: 6th
Язык: Английский
Формат: PDF
Качество: Распознанный текст без ошибок (OCR)
Интерактивное оглавление: Да
Количество страниц: 843
Описание: Auditing and Assurance Services: A Systematic Approach 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 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.

William F. Messier, Steven M. Glover, Douglas F. Prawitt - Auditing & Assurance Services: A Systematic Approach, 6th Edition, 2007, (843 ст, 0073526908), PDF

Доп. информация: Для тех кто хочет изучить Аудит и работать в Большой четверке(Big4)