Auditing and Assurance Services with ACL Software CD 7th Edition 9780077343460
Product Edition:7th Edition
Author: Steven M Glover, Douglas F Prawitt, William F Messier Jr
Book Name: Auditing and Assurance Services with ACL Software CD
Subject Name: Business

Auditing and Assurance Services with ACL Software CD 7th Edition Solutions

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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 evidencethis 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.Read more

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