Auditing & Assurance Services: A Systematic Approach
- ISBN-10
- 0071116230
- ISBN-13
- 9780071116237
- Series
- Auditing & Assurance Services
- Category
- Auditing
- Pages
- 888
- Language
- English
- Published
- 2005-01
- Authors
- William F. Messier, Steven M. Glover
Description
Employs an audit approach used by auditing professionals. This auditing approach emphasizes understanding the entity and its environment, and then assessing the business risks faced by the entity and how management controls those risks. It focuses on business processes instead of accounting cycles.
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