Eilifsen, A: Auditing and Assurance Services

Part I: 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 II: 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 III: Internal Control
Chapter 6: Internal Control in a Financial Statement Audit
Chapter 7: Auditing Internal Control over Financial Reporting





Part IV: Statistical and Non-statistical 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 V: 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 Goodwill; 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 VI: Completing the Audit and Reporting Responsibilities
Chapter 17: Completing the Audit Engagement
Chapter 18: Reports on Audited Financial Statements





Part VII: Professional Responsibilities
Chapter 19: Professional Ethics, Independence and Quality Control





Part VIII: Assurance, Related Services and Internal Auditing
Chapter 20: Assurance, Related Services and Internal 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 AICPAs International Auditing Standards Subcommittee. Professor Messier has authored or co-authored over 45 articles in accounting, decision science, and computer science journals.