Auditing & Assurance Services: A Systematic Approach

The fundamental values central to the Messier Jr./Glover/Prawitt text include: student engagement a systematic approach and decision making.Student Engagement: The authors believe 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 text is accessible to students through straightforward writing and the use of engaging relevant real-world examples illustrations and analogies. The text explicitly encourages students to Òstop and thinkÓ 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 Òpractice insightÓ boxes.A Systematic Approach: The authors first introduce the three underlying concepts of audit risk materiality and evidence then follow with a discussion of audit planning the assessment of control risk and a discussion of the nature timing and