Auditing & Assurance Services: A Systematic Approach 10th edition by Irwin Accounting is one of the best PDF ebooks you will find on the subject. The fundamental values central to the Messier Jr./Glover/Prawitt etextbook include: a systematic approach, student engagement, and decision making.
Student Engagement: The authors believe college 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 textbook is accessible to finance students through straightforward writing and the use of engaging, relevant real-world examples, illustrations, and analogies. The ebook explicitly encourages finance 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 3 underlying concepts of materiality, audit risk, and evidence, then follow with a discussion of audit planning, the assessment of control risk, and a discussion of the timing, nature, 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 finance student understands these basic concepts and how to apply them to an audit engagement, she or he will be more effective in today’s dynamic audit environment. The latest new 10th edition even includes a full advanced module on Professional Judgment.