000			01953nam a2200301 4500
001			UNI0000320
005			20150604153407.0
010			_a007723653X
010			_a9780077236533
090			_a92614 _992614
100			_a20130301 frey50
101			_aeng
105			_ay |y
200			_aAuditing and assurance services _fWilliam Messier, Steven Glover, Douglas Prawitt. _bCD_LIVR _eA systematic approach
205			_a6th ed.
210			_aNew York _cMcGraw-Hill/Irwin _d2007
215			_a(786 p.) : ill. en coul., couv. ill. en coul. ; _d28 cm _e1 disque compact.
300	0		_aMessier 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.
606			_aAuditing _2lc
606			_aCanada _2lc
676			_a657.45 _zeng
700		1	_aMessier, _bWilliam. _92545
702		1	_aGlover, _bSteven. _92546
702		1	_aPrawitt, _bDouglas. _92547
720			_4070
721			_4070
722			_4070
801		0	_aUS _bDCLC _gAACR2 _c19130301