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Messier 3e Book Cover
Auditing and Assurance Services: A Systematic Approach, 3/e
William F Messier Jr., Georgia State University

Table of Contents

Table of Contents:
    Part One: Introduction to Auditing and Assurance Services
  1. An Introduction to Auditing and Assurance Services
  2. The Public Accounting Profession and the Audit Process

    3. Part Two: Basic Auditing Concepts: Materiality, Audit Risk, and Evidence
  3. Materiality and Audit Risk
  4. Evidential Matter, Types of Evidence, and Working Paper Documentation

    5. Part Three: Planning the Audit and Understanding Internal Control
  5. Audit Planning and Types of Audit Tests
  6. Internal Control in a Financial Statement Audit
  7. The Effects of Information Technology on the Audit Function

    8. Part Four: Statistical Tools for Auditing
  8. Audit Sampling: An Overview and Application to Tests of Controls
  9. Audit Sampling: An Application to Substantive Tests of Account Balances

    10. Part Five: Auditing Accounting Applications and Related Accounts
  10. Auditing the Revenue Cycle and Related Accounts
  11. Auditing the Purchasing Cycle and Related Accounts
  12. Auditing the Payroll Cycle and Related Accounts
  13. Auditing the Inventory Cycle and Related Accounts
  14. Auditing Selected Asset Accounts: Prepaid Expenses and Property, Plant, and Equipment
  15. Auditing Long-Term Liabilities, Stockholders’ Equity, and Income Statement Accounts
  16. Auditing Cash and Investments

    17. Part Six: Completing the Audit and Reporting Responsibilities
  17. Completing the Engagement
  18. Reports on Audited Financial Statements and Special Reporting Issues

    19. Part Seven: Professional Responsibilities and Other Forms of Services
  19. The Code of Professional Conduct and Quality Control Standards
  20. Legal Liability

    21. Part Eight: Assurance, Attestation, and Other Forms of Services
  21. Attestation Engagements and Other Accounting Services
Glossary

Index




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