Messier : Auditing & Assurance Services: A Systematic Approach 12th Edition

Messier : Auditing & Assurance Services: A Systematic Approach 12th Edition

A Systematic, Risk-Based Approach: The authors first introduce the three underlying concepts of audit risk, materiality, and evidence, then follow with a discussion of audit planning; the assessment of control risk; and a discussion of the nature, timing, and extent of evidence necessary to reach the appropriate level of detection risk.
Decision Making: The authors focus on critical judgments and decision-making processes.