William F. Messier, Steven M. Glover and Douglas F. Prawitt, "Auditing & Assurance Services: A Systematic Approach"
2007 | ISBN: 0073526908 | 786 pages | PDF | 36,5 MB
Messier 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.