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Auditing Assurance Services A

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TWELFTH EDITION

Auditing & Assurance

Services A S Y S T E M A T I C A P P R O A C H

Mimi Ditchie Photography/Moment/Getty Images

William F. Messier Jr.
Norwegian School of Economics
Department of Accounting, Auditing and Law

Steven M. Glover
Pelion Venture Partners, and
Brigham Young University
Marriott School of Management
School of Accountancy

Douglas F. Prawitt
Brigham Young University
Marriott School of Management
School of Accountancy

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AUDITING & ASSURANCE SERVICES: A SYSTEMATIC APPROACH, TWELFTH EDITION

Published by McGraw Hill LLC, 1325 Avenue of the Americas, New York, NY 10019. Copyright © 2022 by
McGraw Hill LLC. All rights reserved. Printed in the United States of America. Previous editions
© 2019, 2017, 2014, and 2012. 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 LLC,
including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance
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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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All credits appearing on page or at the end of the book are considered to be an extension of the copyright page.

Library of Congress Cataloging-in-Publication Data

Names: Messier, William F., author. | Glover, Steven M., 1963- author. |
Prawitt, Douglas F., author.
Title: Auditing & assurance services : a systematic approach / William F.
Messier, Jr., 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.
Other titles: Auditing and assurance services
Description: Twelfth edition. | New York, NY : McGraw Hill Education,
[2023] | Includes index.
Identifiers: LCCN 2021029377 (print) | LCCN 2021029378 (ebook) | ISBN
9781264100675 (paperback ; alk. paper) | ISBN 9781264468966 (ebook)
Subjects: LCSH: Auditing.
Classification: LCC HF5667 .M46 2023 (print) | LCC HF5667 (ebook) | DDC
657/.45—dc23
LC record available at [Link]
LC ebook record available at [Link]

The Internet addresses listed in the text were accurate at the time of publication. The inclusion of a website does
not indicate an endorsement by the authors or McGraw Hill LLC, and McGraw Hill LLC does not guarantee the
accuracy of the information presented at these sites.

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About the Authors

Professor William F. Messier Jr. is the Norwegian Institute of Public Accountants (DnR)
Norwegian School of Economics

Professor of Auditing at the Department of Accounting, Auditing and Law at the NHH Norwe-
gian School of Economics. Professor Messier holds a BBA from Siena College, an MS from
Clarkson University, and an MBA and DBA from Indiana University. He is a CPA in Florida and
has held faculty positions at the University of Florida (Price Waterhouse Professor), Georgia
State University (Deloitte & Touche Professor), and University of Nevada, Las Vegas
(Kenneth and Tracy Knauss Endowed Chair in Accounting).
Professor Messier was a visiting faculty member at SDA Bocconi in Milan and the
­ niversities of Luxembourg and Michigan. Professor Messier served as the Academic
U
­Member of the AICPA’s Auditing Standards Board and as Chair of the AICPA’s I­nternational
Auditing Standards Subcommittee. He has served as the Editor of Auditing: A Journal
of Practice & Theory and President of the Auditing Section of the American Accounting
Association. Professor Messier was the recipient of the American Accounting Association’s
Outstanding Accounting Educator Award (2015), AICPA’s Distinguished Achievement
in Accounting Education Award (2012), AAA Auditing Section’s Outstanding Educator
Award (2009), the Distinguished Service in Auditing Award (2008), and the Department of
Accounting, Kelley School of Business, Indiana University—Academic Excellence Award
(2018). In 2011, Professor Messier was awarded an honorary doctorate from the Norwegian
School of Economics.
Professor Messier’s research has been published in The Accounting Review, Journal of
Accounting Research, Contemporary Accounting Research, Accounting, Organizations and
Society, Auditing: A Journal of Practice & Theory, Management Science, and Decision Sci-
ences. He has also served as an expert witness in audit litigation cases.

Professor Steven M. Glover is the CFO at Pelion Venture Partners and formerly the
K. Fred Skousen Distinguished Professor and Associate Dean of the Marriott School of
Business, Brigham Young University. Professor Glover is a CPA in Utah and holds a PhD
and BS from the University of Washington and an AA in Business from BYU—Idaho. He
previously worked as an auditor for KPMG LLP and as a director in the national office
of PwC LLP. Professor Glover has served on the AICPA Auditing Standards Board and
on the audit committee of a nonprofit organization. He has served on the board of advi-
Jessica Lund/Pelion

sors for technology companies and he actively consults with public companies and public
accounting firms. He has also served as an expert witness. Professor Glover is a past Pres-
ident of the Auditing Section of the American Accounting Association and he has been on
auditing-related task forces of the AICPA. ­Professor Glover is or has served on the edito-
rial boards of Auditing: A Journal of Practice & ­Theory, The Accounting Review, Cur-
rent Issues in Auditing, and the review board of the AAA/CAQ Access to Audit Personnel
Program. He has authored or co-authored over 40 ­articles and books primarily focused
in the areas of auditor decision making, audit education, and audit practice. Together
with Professor Prawitt and KPMG, LLP, he ­co-authored an award-winning monograph
designed to accelerate the professional judgment of auditors and auditing students, as
well as a monograph on professional skepticism commissioned by the Standards Working
Group of the GPPC, an international consortium of the six largest public accounting net-
work firms. Professors Glover and Prawitt along with Professor Bill Tayler also worked
with BDO to author the acclaimed BDO Professional Judgment Framework.

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vi About the Authors

Professor Douglas F. Prawitt is the LeRay McAllister/Deloitte Foundation Distinguished

Jaren Wilkey/Brigham Young University

Professor of Accountancy and Director of the School of Accountancy at the ­Marriott School
of Business, Brigham Young U ­ niversity. Professor Prawitt is a CPA in Utah. He holds a PhD
from the University of ­Arizona, and BS and MAcc degrees from Brigham Young Univer-
sity. Professor Prawitt’s research has been published in The Accounting Review, Journal of
Accounting Research, Contemporary Accounting Research, Auditing: A Journal of Practice &
Theory, Behavioral Research in Accounting, and Organizational Behavior & Human Decision
Processes. Professor Prawitt was awarded the Merrill J. Bateman Student Choice Teaching
Award in 2002, BYU’s Wesley P. Lloyd Award for Distinction in Graduate Education in 2006,
the ­American Accounting Association’s Deloitte/Wildman Award in 2013, the AAA Auditing
Section Innovation in Auditing and Assurance Education Award in 2014, the BYU Marriott
School of Business Outstanding Faculty Award in 2016, and the American Accounting Asso-
ciation’s Outstanding Accounting Educator Award in 2016. He was awarded the American
Accounting Association Gender Issues and Work-Life Balance Section’s KPMG Mentoring
Award in 2020 and the Auditing Section’s Distinguished Service in Auditing Award in 2021.
Prawitt has consulted with international, regional, and local public accounting firms and has
served as an expert witness in audit litigation cases. He worked extensively over a five-year
period with the Committee of Sponsoring Organizations (COSO) on the COSO Enterprise
Risk Management Framework and Internal Control over Financial Reporting—Guidance for
Smaller Public Companies projects and served a three-year appointment as a voting mem-
ber of the AICPA Auditing Standards Board, from 2005–2008. In the fall of 2020, he was
appointed to a fourth consecutive three-year term as a member of the COSO Board. Professor
Prawitt has served in several capacities with the American Accounting Association, including
as Associate Editor of Accounting Horizons and as Editor of Auditing: A Journal of Practice
& Theory. He has authored or co-authored over 40 articles and books, primarily in the areas
of auditor judgment and decision making, and audit practice. Together with Professor Steve
Glover and KPMG, LLP, he co-authored an award-winning monograph designed to accelerate
the professional judgment of auditors and auditing students, as well as a monograph on pro-
fessional skepticism commissioned by the Standards Working Group of the GPPC, an inter-
national consortium of the six largest public accounting firm networks. More recently, Prawitt
collaborated with Professors Steve Glover and Bill Tayler to produce BDO LLP’s acclaimed
BDO Professional Judgment Framework.

Dedications
The authors dedicate this book to the following
individuals:

Teddie, Stacy, Brandon, Zachary, Mark, Lindsay,

Olive, and Frederick
—William F. Messier Jr.

Tina, Graham, Emery, and Stella

—Steven M. Glover

Meryll, Nathan, Natalie, Emily, AnnaLisa, Lileah,

George, and Diana
—Douglas F. Prawitt

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Why a New Edition?

Dear Colleagues and Friends,

The pace of change in the financial statement auditing environment continues to accelerate, even as the need for reli-
able, high-quality assurance over financial reporting continues to intensify. The auditing environment is far more com-
plex and dynamic today than it was even 10 years ago, technology is changing the capabilities of auditors and the way
they do their work, and audit reporting has undergone significant changes.

This new edition reflects a number of major changes in auditing standards. Most importantly, the early chapters were
significantly revised to incorporate new standards on risk assessment and audit evidence. This edition also continues
to increase coverage and hands-on resources in the important emerging area of audit data analytics and data visual-
ization. Concepts regarding audit data analytics are referenced throughout the text and are discussed in-depth in the
updated appendix. The book retains the problems using industry-leading data analytics and visualization software
from IDEA® and Tableau® throughout several chapters and in online resources. While that content helps students
develop competence in using software platforms, it is just as important that students learn how to interpret software
outputs from an audit perspective and continue to add new skills to their toolbox. Thus, this new edition also includes
(1) a more advanced Tableau case that requires interpretation of risks, and (2) an introduction to robotic process auto-
mation (RPA) through a simple case to provide students with exposure to the growing area of robotics. In integrating
these new audit technology resources, our focus remains on helping students gain a deep, intuitive grasp of funda-
mental auditing concepts. We do this by using understandable yet compelling illustrations, examples, and analogies,
such as relating the demand for an audit to the desire of a prospective home buyer to buy a home inspection service in
the first chapter. Our intent is that students will not only understand the important standards and concepts underlying
auditing but that they will gain a strong intuitive grasp of why it is important and how the underlying logic can inform
their judgments not only as auditors but as businesspeople. With this new edition, in addition to a deep understanding
of the fundamentals of auditing, your students will come away with an understanding of the latest auditing standards
and with a strong initiation into the world of audit data analytics, giving them a running head start into today’s finan-
cial statement auditing work environment.

We help you and your students navigate a world in which there are three major sets of auditing standards (AICPA,
PCAOB, and IAASB) by focusing on the fundamental concepts underlying financial statement audits. It is important
for you and your students to know that by studying this book, your students will learn the most important, fundamental
auditing concepts that underlie an audit performed under any of the three extant sets of standards.

As the auditing environment becomes more complex and demanding, with technology playing an increasingly central
role, it is even more important that students gain a deep understanding and working knowledge of fundamental audit-
ing concepts and how they are applied. Technology is unlikely to replace auditors in the foreseeable future, but it will
free them from relatively mundane tasks and require them to be able to exercise more insightful professional judgment
in their work. They will need to know how to form the right questions to be answered from their audit data analytics
and draw deep and insightful implications from the results. These abilities will be based on a solid understanding of
accounting, auditing, and business. The fundamentals we focus on in this book will become even more important, not
less, as technology plays a bigger role! From the beginning we have worked hard to make this book the most up-to-
date, “student-friendly” introductory auditing book on the market; this new edition continues that effort. Some of the
vii

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viii Why a New Edition?

ways this book encourages your students (and ours) to think more clearly and deeply about what they are studying are
by the use of
1. Audit data analytics throughout the book, both in the chapters and in a stand-alone appendix, and in hands-on
online resources.
2. A focus on key, fundamental concepts.
3. A “Professional Judgment” appendix to accelerate the development of professional judgment abilities in
your students, based on the 2013 AAA Wildman Award-winning KPMG Professional Judgment monograph,
authored by Steve Glover and Doug Prawitt, in collaboration with KPMG leaders and partners.
4. Clear, easy-to-understand explanations and examples throughout the book.
5. “Stop and think” phrases at key places throughout the chapters to encourage students to more fully internalize
key concepts and facilitate deep learning by your students.
6. Discussion cases throughout the book to illustrate key concepts and real-world applications.

This new edition continues and enhances the resources available for use with industry leader IDEA software by Case-
Ware Analytics. IDEA is a powerful and user-friendly data analysis tool designed to help auditors perform audit data
analytics, audit sampling, and other audit procedures efficiently and effectively. Students are introduced to IDEA in the
text through hands-on tutorials, exercises, and problems, including problems regarding visualization and data analytics.
Please note that the underlying dataset has been changed for the 12th edition, reducing concern about students using
prior-year solutions. This edition also continues to provide hands-on resources and exercises that will help introduce
your students to the emerging area of data visualization using Tableau, a market-leading data visualization tool, includ-
ing a new more advanced problem set linked to the stand-alone appendix. We also provide access to a new case that
uses UiPath to introduce students to robotic process automation (RPA). Solution files and an implementation guide are
also available online for instructors.
This edition also has been updated to reflect the latest changes in auditing standards, such as standards related to under-
standing the entity, risk assessment, materiality, audit evidence, and accounting estimates. This edition also provides
audit guidance on the FASB’s newest revenue recognition and lease accounting standards. Further, the text discusses
the AICPA’s new attestation standards and the new quality management standards (which replace the prior quality con-
trol standards). We have also focused on clarifying and simplifying the book’s exposition, for example, by providing a
simpler, clearer view of the latest audit reporting standards in Chapter 18.
While we are very much aware of the extra investment required when a book rolls to a new edition, we believe that we
owe it to our colleagues and students to provide the most up-to-date materials possible so their hard work and energy in
teaching and studying represents an investment in the latest, most current concepts, delivered in the most understand-
able way possible. We are confident that the changes made in this edition will make it easier for you to teach effectively
and for your students to learn more efficiently and more deeply, especially in view of the many changes in auditing
standards and the advent of audit data analytics.
We are grateful for your loyalty and support of this text and we appreciate the many compliments we have received
regarding past editions. We are especially gratified by the enthusiastic response the text has received as we have done
our best to create a clear, easy-reading, student-friendly auditing textbook. As always, we welcome your feedback and
suggestions, and we hope you will be pleased with the updates we have made in this new edition.

With warm regards,

William F. Messier Jr.      Steven M. Glover      Douglas F. Prawitt

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Give your students an intuitive,

hands-on learning experience!
The 12th edition includes the following important features and enhancements:
∙ New, short videos available on Connect to provide further insight on some of the more challenging
concepts.
∙ An audit data analytics appendix, included at the back of the book for instructors to assign when and
where it makes the most sense in their particular auditing curriculum. This appendix includes a thor-
ough discussion of the AICPA’s Audit Data Analytics Guide. New content on Connect has been devel-
oped to support this appendix, including a more advanced Tableau case and an introduction to robotic
process automation, using UiPath.
∙ Audit data analytics coverage throughout the book in chapters where audit technology is most likely to
have a significant impact including new references to robotic process automation.
∙ Hands-on resources to introduce your students to audit data analytics and data visualization, using
IDEA and Tableau—industry-leading data analytics and data visualization software products. User-
friendly, end-of-chapter IDEA and Tableau assignments and problems for hands-on application are
found throughout the book and on Connect.
∙ Revised and expanded datasets for Rogers Company, the hypothetical company used for both IDEA
and Tableau problems.
∙ An Audit Data Analytics Implementation Guide for instructors provides suggestions on how to incor-
porate the book’s audit data analytics content into the class curriculum.
∙ A “professional judgment” appendix, designed to accelerate the development of the student’s profes-
sional judgment and based on the AAA Deloitte/Wildman Award-winning KPMG Professional Judg-
ment monograph, is included in the print version of the book. Additional resources relating to this
appendix are available through KPMG’s University Connection website.
∙ “Stop and Think” questions throughout the book to encourage students to more fully internalize key
concepts.
∙ Increased use of updated Practice Insights that provide a link from the textbook material to the real
world.
∙ Updated to reflect the new AICPA attestation standards.
∙ Updated and clarified coverage of attestation engagements relating to financial forecasts and
projections.
∙ Improved descriptions and layouts for the hands-on EarthWear Mini-Cases that provide students with
opportunities to apply audit professional judgment and practice audit procedures.
∙ Updates to reflect the latest accounting and auditing standards related to understanding the entity, risk
assessment, materiality, audit evidence, and accounting estimates.
∙ Updated and improved test bank questions.
∙ Improved linkage between chapter content and end-of-chapter material.

ix

mes00671_fm_i-[Link] ix 08/13/21 11:56 AM

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