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关键词：
Auditing & Assurance Services
书目信息
ISBN：
9780073403946（13位）
中图分类号：
F23
杜威分类号：
中文译名：
审计与其它保证业务,第5版
作者：
Messier
编者：
语种：
English
出版信息
出版社：
McGraw-Hill
出版地：
出版年：
2006
版本：
5e
版本类型：
原版
丛书题名：
卷期：
文献信息
关键词：
Accounting/Auditing
前言：
摘要：
内容简介：
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.
目次：
Part I: Introduction to Financial Statement Auditing. Part II: Basic Auditing Concepts: Risk Assessment, Materiality, and Evidence. Part III: Planning The Audit and Understanding Internal Control. Part IV: Statistical and NonStatistical Sampling Tools for Auditing. Part V: Auditing Business Processes. Part VI: Completing the Audit and Reporting Responsibilities. Part VII: Professional Responsibilities. Part VIII: Assurance, Attestation, and Internal Auditing Services.
附录：
全文链接：
读者对象：
实体信息
页码：
840
装帧：
HARD
尺寸：
其它形态细节：
其它信息
原价：
USD
149.0600
原版ISBN：
其它ISBN：
图书特色：
书评：
扩展信息
Isbn：
0073403946
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