Auditing & Assurance Services
Auditing & Assurance Services A S Y S T E M A T I C A P P R O A C H
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William F. Messier, Jr. University of Nevada, Las Vegas
Department of Accounting and
Norwegian School of Economics Department of Accounting, Auditing and Law
Steven M. Glover Brigham Young University
Marriott School of Management School of Accountancy
Douglas F. Prawitt Brigham Young University
Marriott School of Management School of Accountancy
TENTH EDIT ION
Auditing & Assurance Services A S Y S T E M A T I C A P P R O A C H
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AUDITING & ASSURANCE SERVICES: A SYSTEMATIC APPROACH, TENTH EDITION
Published by McGraw-Hill Education, 2 Penn Plaza, New York, NY 10121. Copyright © 2017 by McGraw-Hill Education. All rights reserved. Printed in the United States of America. Previous editions © 2014, 2012, and 2010. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of McGraw-Hill Education, including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning.
Some ancillaries, including electronic and print components, may not be available to customers outside the United States.
This book is printed on acid-free paper.
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ISBN 978-0-07-773250-9 MHID 0-07-773250-2