Test Bank for Auditing and Assurance Services 11th Edition By Messier

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Table of Contents

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

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