TY  - BOOK
AU  - Messier,William F.
AU  - Glover,Steven M.
AU  - Prawitt,Douglas F.
TI  - Auditing and assurance services: a systematic approach 
SN  - 9780073527086
U1  - 658.45 21 ed.
PY  - 2010///
CY  - New York
PB  - McGraw Hill, Irwin
KW  - Auditoría
KW  - Auditing
N1  - Incluye referencias bibliográficas, índice, etc; Pte; 1; Introducction to assurance and financial statement auditing --; Cap; 1; An introduction to assurance and financial statement auditing --; 2; The financial statement auditing environment --; Pte; 2; Basic auditing concepts: Risk assessment, materiality, and evidence --; 3; Risk assessment and meterially --; 4; Audit evidence and audit documentation --; Pte; 3; Planning the audit, and understanding and auditing internal control --; Cap; 5; Audit planning and types of audit test --; 6; Internal control in a financial statement audit --; 7; Auditing internal control over financial reporting --; Pte; 4; Statistical and nonstatistical sampling tools for auditing --; Cap; 8; Audit sampling: An overview and application to tests of controls --; 9; Audit sampling: An application to substantive tests of account balances --; Pte; 5; Auditing business processes --; Cap; 10; Auditing the revenue process --; 11; Auditing the purchasing process --; 12; Auditing the human resource management process --; 13; Auditing the inventory management process --; 14; Auditing the financing/investing process: Prepaid expenses, intangible assets, and property, plant, and equipment --; 15; Auditing the financing/Investing process: Long-Term liabilities, stockholders' equity, and income statement accounts --; 16; Aditing the financing/Investing process: Cash and investments --; Pte; 6; Completing the audit and reporting reponsibilities --; Cap; 17; Competing the audit engagement --; 18; Reports on audited financial statements --; Pte; 7; Professioanl responsibilities --; Cap; 19; Professional conduct, independence, and quality control --; 20; Legal liability --; Pte; 8; Assurance, attestation, and internal auditing services --; Cap; 21; Assurance, attestation, and internal auditing services --
UR  - http://www.mhhe.com/messier7e
ER  -