Auditing & Assurance Services A Systematic Approach 9th Edition by William Messier Jr
ISBN 9780077862336
MHID 0077862333
Dear Colleagues and Friends,
The events of the past decade have brought a great deal of turmoil and change to the business world, and the
accounting profession has also been affected. The auditing environment is far more complex and dynamic
today than it was even 10 years ago. Today, for example, fi nancial statement auditors practice in a regulated
environment and must deal with three sets of auditing standards: the standards of the PCAOB for audits
of U.S. public companies, the standards of the AICPA?s Auditing Standards Board for audits of essentially
all other U.S. entities (e.g., private companies, government entities, universities, etc.), and the standards of
the IFAC?s International Auditing and Assurance Standards Board for audits of entities based outside of the
United States. And those standards have undergone change at an unprecedented pace. It is diffi cult enough
for us as professors to stay abreast of the unprecedented change and complexity in the auditing environment;
it is simply unrealistic to expect our students to be able to grasp all of this while they are working diligently
just to learn the fundamentals of fi nancial statement auditing.
