Part 1 Introduction to Assurance and Financial Statement Auditing Chapter 1 An Introduction to Assurance and Financial Statement Auditing Chapter 2 The Financial Statement Auditing Environment Part 2 Audit Planning and Basic Auditing Concepts Chapter 3 Audit Planning, Types of Audit Tests, and Materiality Chapter 4 Risk Assessment Chapter 5 Evidence and Documentation Part 3 Understanding and Auditing Internal Control Chapter 6 Internal Control in a Financial Statement Audit Chapter 7 Auditing Internal Control over Financial Reporting Part 4 Statistical and Nonstatistical Sampling Tools for Auditing Chapter 8 Audit Sampling: An Overview and Application to Tests of Controls Chapter 9 Audit Sampling: An Application to Substantive Tests of Account Balances Part 5 Auditing Business Processes Chapter 10 Auditing the Revenue Process Chapter 11 Auditing the Purchasing Process Chapter 12 Auditing the Human Resource Management Process Chapter 13 Auditing the Inventory Management Process Chapter 14 Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant and Equipment Chapter 15 Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders' Equity, and Income Statement Accounts Chapter 16 Auditing the Financing/Investing Process: Cash and Investments Part 6 Completing the Audit and Reporting Responsibilities Chapter 17 Completing the Audit Engagement Chapter 18 Reports on Audited Financial Statements Part 7 Professional Responsibilities Chapter 19 Professional Conduct, Independence, and Quality Control Chapter 20 Legal Liability Part 8 Assurance, Attestation, and Internal Auditing Services Chapter 21 Assurance, Attestation, and Internal Auditing Services Advanced Module: Professional Judgment Framework - Understanding and Developing Professional Judgment in Auditing
Professor William F. Messier, Jr., is the Deloitte & Touche
Professor at the School of Accountancy, Georgia State University.
He holds a Professor II position at the Institute for Accounting
and Auditing, Norwegian School of Economics and Business
Administration, and he is a visiting professor at SDA Bocconi in
Milan, Italy. Professor Messier has a BBA from Siena College, an MS
from Clarkson University, and an MBA and DBA from Indiana
University. He is a CPA in Florida and has taught at the
Universities of Florida and Michigan.
Professor Messier has served as the Chairperson of the Auditing
Section of the American Accounting Association and as co-editor of
the Journal of Accounting Literature. He currently serves on the
AICPA’s International Auditing Standards Subcommittee. Professor
Messier has authored or co-authored over 45 articles in accounting,
decision science, and computer science journals.
Professor Steven M. Glover is the K. Fred Skousen Professor and
Associate Dean of the Marriott School of Management, Brigham Young
University. Professor Glover is a CPA in Utah and holds a PhD and
BS from the University of Washington and an AA in Business from BYU
– Idaho. He previously worked as an auditor for KPMG LLP and as a
director in the national office of PwC LLP. Professor Glover is
currently serving on the AICPA Auditing Standards Board and has
served on the audit committee of a nonprofit organization. He has
served on the board of advisors for technology companies and he
actively consults with public companies and public accounting
firms. He has also served as an expert witness. Professor Glover is
a past President of the Auditing Section of the American Accounting
Association and he has been on auditing-related task forces of the
AICPA. Professor Glover is or has served on the editorial boards of
Auditing: A Journal of Practice & Theory, The Accounting Review,
Current Issues in Auditing, and the review board of the AAA/CAQ
Access to Audit Personnel Program. He has authored or coauthored
over 40 articles and books primarily focused in the areas of
auditor decision making, audit education, and audit practice.
Together with Professor Prawitt and KPMG, LLP, he co-authored an
award-winning monograph designed to accelerate the professional
judgment of auditors and auditing students, as well as a monograph
on professional skepticism commissioned by the Standards Working
Group of the GPPC, an international consortium of the six largest
public accounting network firms. Professor Douglas F. Prawitt is
the Glen Ardis Professor of Accountancy at the Marriott School of
Management, Brigham Young University. Professor Prawitt is a CPA in
Utah. He holds a PhD from the University of Arizona, and BS and
MAcc degrees from Brigham Young University. Professor Prawitt was
awarded the Marriott School’s Teaching Excellence and Outstanding
Researcher awards in 1998 and 2000. He received the Merrill J.
Bateman Student Choice Teaching Award in 2002, BYU’s Wesley P.
Lloyd Award for Distinction in Graduate Education in 2006, and the
American Accounting Association’s Deloitte/Wildman Award in 2013.
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