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050			_aHF5667 _bM46 1999
100	1		_aMessier, Jr, William F _919203
245	1		_aAuditing and Assurance Services: _bA Systematic Approach/ _cWilliam F. Messier, Jr.
250			_a2 ed
260			_aAmerica: _bMcGraw-Hill Higher Education، _c1999
300			_a806 p: _b؛ill. _c26 cm
500			_aIncludes index
505			_aPart 1 Introduction to auditing and assurance services: an overview of financial statement auditing. Part 2 Basic auditing concepts: materiality, audit risk, and evidence - materiality and audit risk; evidential matter, types of evidence, and working paper documentation. Part 3 Planning the audit and understanding internal control: audit planning and types of audit tests; internal control in a financial statement audit; the effects of information technology on the audit function. Part 4 Statistical tools for auditing: audit sampling - an overview and application to tests of controls; audit sampling - an application to substantive tests of account balances. Part 5 auditing accounting applications and related accounts: auditing the revenue cycle and related accounts; auditing the purchasing cycle and related accounts; auditing the payroll cycle and related accounts; auditing the inventory cycle and related accounts; auditing selected asset accounts - prepaid expenses and property, plant, and equipment; auditing long-term liabilities, stockholders' equity, and income statement accounts; auditing cash and investments. Part 6 Completing the audit and reporting responsibilities: completing the engagement; reports on audited financial statements and special reporting issues. Part 7 Professional responsibilities and other forms of services: the code of attestation engagements and other accounting services.
520			_aThis publication looks at auditing and assurance, combining risk analysis with a cycles approach and using the audit risk model as an outline for all of the cycle chapters. It includes topics such as assurance services and fraud, and features Internet assignments.
650		0	_aAuditing-- _xa systematic approach _919204
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999			_c7539 _d7539