Auditing & Assurance Services: A Systematic Approach, 12th Edition is a leading resource in the field of auditing, offering a comprehensive framework for understanding and applying auditing and assurance concepts. This edition emphasizes a systematic, risk-based approach that integrates real-world contexts, critical thinking, and the latest advancements in audit data analytics and visualization technologies. The book covers essential topics such as risk assessment, audit planning, financial statement auditing, and professional judgment, equipping students with the tools to make informed decisions in dynamic environments.
 
The authors emphasize hands-on learning, with engaging modules on risk assessment, evidence documentation, and decision-making processes. It also introduces advanced content on professional judgment, ensuring students are prepared for modern auditing challenges.
 
About the Authors
 
William Messier Jr. is a professor at the Norwegian School of Economics and has an extensive background in auditing research and education.
 
Steven Glover and Douglas Prawitt, both from Brigham Young University, bring decades of teaching and professional experience to this textbook, making it a trusted resource for students and professionals alike.
 
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