Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays o

Messier employs the new audit approach currently being used by auditing professionals. This new approach is a direct result of the demands of Sarbanes-Oxley, wh

Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to

Auditing and assurance service education has undergone dramatic change in at least three ways: (1) An awakening that practitioners have a comparative advantage