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Auditing & Assurance Services: A Systematic Approach (6th edition)

Auditing & Assurance Services: A Systematic Approach (6th edition)

Author: William F. Messier

Publisher: McGraw-Hill


Publish Date: December 2007

ISBN-10: 0073526908

Pages: 786

File Type: PDF

Language: English

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Book Preface

Why a New Edition?

Dear Colleagues/Friends

As you know, the last several years have brought possibly the most far-reaching changes in the history of auditing standards and in the financial statement auditing environment. In the face of the challenges presented during this unprecedented period, we are committed to providing to you and your students the most complete and up-to-date materials possible.

The latest seismic shift in auditing standards occurred in July 2007 with the change from AS2 to AS5. The implications of this change for the audit of internal control over financial reporting are so significant that we decided to update our text to provide you and your students with materials that are completely current and that merit your complete confidence. While we are very much aware of the extra investment required when a book rolls to a new edition, we believe that we owe it to our colleagues and students to provide the most up-to-date materials possible so their hard work and energy in teaching and studying represents an investment in the latest, most current concepts.

In this new edition, we have updated the book for the far-reaching changes that AS5 brings, while making sure the book is completely up to date on all the latest standards. This, of course, includes the latest material on the new risk assessment standards that are currently being implemented by auditing firms throughout the United States and internationally. Through our emphasis on decision making, enhanced by the text’s new and improved hands-on mini-cases, CPA exam practice modules, and Web site materials, we also aim to help your students get a hands-on feel for the role of the auditor in the real world.

Thank you for your support of this text and the many compliments we have received regarding past editions. We are gratified by the enthusiastic response the text has received as we have done our best to create a clear, easy-reading, student-friendly auditing textbook. We welcome your suggestions and hope you will be impressed with the updates we have made in this new edition.

Warm regards,

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