MP Auditing and Assurance Services with ACL SW CD 2024 pdf epub mobi 电子书

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发表于2024-07-05

MP Auditing and Assurance Services with ACL SW CD 2024 pdf epub mobi 电子书

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出版者:McGraw-Hill/Irwin

作者:William Messier

出品人:

页数:800

译者:

出版时间:2007-11-27

价格:$ 221.41

装帧:Hardcover

isbn号码:9780077236533

丛书系列:

图书标签: textbook audting Accounting

MP Auditing and Assurance Services with ACL SW CD 2024 pdf epub mobi 电子书图书描述

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.

MP Auditing and Assurance Services with ACL SW CD 2024 pdf epub mobi 电子书

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