TY - BOOK AU - Messier, William F. Jr. AU - Glover, Steven M. AU - Prawitt, Douglas F. TI - Auditing and assurance services : : a systematic approach / SN - 9781265019624 U1 - 657.45 12 PY - 2022/// CY - New York PB - McGraw Hill, KW - Auditing N1 - Includes index; An introduction to assurance and financial statement auditing -- The financial statement auditing environment -- Audit planning, types of audit procedures, and materiality -- Risk assessment -- Evidence and documentation -- Internal control in a financial statement audit -- Auditing internal control over financial reporting -- Audit sampling -- Business process chapters -- Completing the audit engagement -- Report on audit financial statements -- Professional conduct, independence. and quality management -- Legal Liability -- Assurance, attestation, and internal auditing services. ER -