Product Description

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.

Product Details

• Amazon Sales Rank: #47600 in Books
• Published on: 2007-11-27
• Original language: English
• Number of items: 1
• Binding: Hardcover
• 800 pages

About the Author
Professor William F. Messier, Jr., is the Deloitte & Touche Professor at the School of Accountancy, Georgia State University. He holds a Professor II position at the Institute for Accounting and Auditing, Norwegian School of Economics and Business Administration, and he is a visiting professor at SDA Bocconi in Milan, Italy. Professor Messier has a BBA from Siena College, an MS from Clarkson University, and an MBA and DBA from Indiana University. He is a CPA in Florida and has taught at the Universities of Florida and Michigan. Professor Messier has served as the Chairperson of the Auditing Section of the American Accounting Association and as co-editor of the Journal of Accounting Literature. He currently serves on the AICPA's International Auditing Standards Subcommittee. Professor Messier has authored or co-authored over 45 articles in accounting, decision science, and computer science journals.

Customer Reviews

Great deal.
This book was in perfect condition with the CD. It was much less expensive than other websites for a new textbook.

LOUSY.
This book only teaches you boring theory, not the applied practice of audit. I read 10 chapters of this text before entering an internship in public accounting; that investment of time poring over this dry and dusty tome did not give me one iota of useful information. I can now talk about risk, materiality, sufficiency of evidence, business processes, and other junk, but i am still no better at ACTUALLY AUDITING. Good luck if your college auditing course requires this textbook; it is just plain awful; I honestly cannot believe it made it to a sixth edition, it is so boring.

Auditing & Assurance Services
I received my item as stated and in a timely fashion. Very pleased with the purchase.