The fundamental values central to the Messier Jr./Glover/Prawitt in the ebook ‘Auditing and Assurance Services: A Systematic Approach, 11th edition,’ (PDF), include a systematic approach, student engagement, and decision making. It is one of the best-selling etextbooks for auditing & assurance services and widely used throughout the United States and even abroad. Auditing and Assurance Services 11th edition PDF by Messier, Glovar and Prawitt.
Decision Making: Since much of auditing practice involves the application of auditor judgment, the authors focus on decision-making processes and critical judgments. If an auditing 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 new 11th edition even includes a full advanced module on Professional Judgment.
Student Engagement: The authors believe accounting 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 ebook is accessible to auditing students via straightforward writing and the use of engaging illustrations, relevant real-world examples, and analogies. The textbook explicitly encourages all the students to “stop and think” at important points in the etext to help them apply principles covered and also helps college 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 audit risk, evidence, and materiality, 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).
P.S We also have the Auditing & Assurance Services 11e testbank, instructors solution manual and other resources for sale for a low price. Contact for info.
NOTE: This purchase only includes the ebook Auditing & Assurance Services: A Systematic Approach 11th edition in PDF. No access codes or other resources are bundled in the sale.