Auditing & Assurance Services: A System...10th EditionWilliam F Messier Jr, Steven M. Glover Associate Professor, Douglas F. Prawitt Associate Professor Publisher: McGraw-Hill EducationISBN: 9780077732509
Auditing & Assurance Services: A System...
Solutions for Auditing & Assurance Services: A Systematic Approach (Irwin Accounting)
Browse All Chapters of This Textbook
Chapter 1 - An Introduction To Assurance And Financial Statement AuditingChapter 2 - The Financial Statement Auditing EnvironmentChapter 3 - Audit Planning, Types Of Audit Tests, And MaterialityChapter 4 - Risk AssessmentChapter 5 - Evidence And DocumentationChapter 6 - Internal Control In A Financial Statement AuditChapter 7 - Auditing Internal Control Over Financial ReportingChapter 8 - Audit Sampling: An Overview And Application To Tests Of ControlsChapter 9 - Audit Sampling: An Application To Substantive Tests Of Account BalancesChapter 10 - Auditing The Revenue Process
Chapter 11 - Auditing The Purchasing ProcessChapter 12 - Auditing The Human Resource Management ProcessChapter 13 - Auditing The Inventory Management ProcessChapter 14 - Auditing The Financing/investing Process: Prepaid Expenses, Intangible Assets, And Property, Plant, And EquipmentChapter 15 - Auditing The Financing/investing Process: Long-term Liabilities, Stockholders’ Equity, And Income Statement AccountsChapter 16 - Auditing The Financing/investing Process: Cash And InvestmentsChapter 17 - Completing The Audit EngagementChapter 18 - Reports On Audited Financial StatementsChapter 19 - Professional Conduct, Independence, And Quality ControlChapter 20 - Legal LiabilityChapter 21 - Assurance, Attestation, And Internal Auditing Services
Book Details
The fundamental values central to the Messier Jr./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 think” 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 insight” 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.
Sample Solutions for this Textbook
We offer sample solutions for Auditing & Assurance Services: A Systematic Approach (Irwin Accounting) homework problems. See examples below:
Auditing is one of the accounting concepts but its study is a bit different from other accounting...There are two types of auditors; internal and external. Internal auditor performs the audit as per...Understanding the characteristics of an entity’s business model is the first task of the preliminary...Determination of Materiality and tolerable misstatement. Determination of Materiality. when 5 per...Audit risk is a risk that auditor may provide an inappropriate audit opinion. There are three...Financial statements are summary of the financial transactions entered during the entire period of...Type of audit procedure in Sending a written request to the client's customers requesting that they...The category and the primary assertion being tested in Sending a written request to the client's...Management in order to maintain effective internal control makes sure that following objectives are...
The management responsibilities are: The Evaluation is to be supported by giving sufficient...Time is one of the limitations of the audit. Auditors cannot have sufficient time to check each and...The list of statistical sampling application for substantive testing is the following: Planning:...Tolerable misstatement :$360,000 Expected misstatement :$90,000 Desired confidence level :95%...The five steps process of revenue recognition is as follows: In the first step of the revenue...The expense is a cost that obtain, when a business incurred something. The three categories of...In policies and procedures, the authorization is a type of foundation that included the authority to...Inventory is like blood for any organization and major transactions of an organization belongs to...The difference between the prepaid expense and intangible assets is explained as follows: Prepaid...A substantive strategy helps to identify the evidence related to a particular transaction, or it...Internal controls have direct relation with the misstatement in the financial statement. A good...Contingent liability: Contingent liability is including the amount of loss that the company owes for...Auditor’s objective is to provide opinion of the financial statement of the entity. Auditing is an...The ethical behavior includes the general outline for the institute and its members, that how they...The auditor dispute process includes the four stages while setting the dispute: The first stage...Assurances services include review of financial statement in which the reviewer provides assurance...
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