Solutions Manual Auditing and Assurance Services : A Systematic Approach 9th Edition Messier, Glover, Prawitt
Solutions Manual Auditing and Assurance Services A Systematic Approach 9th Edition Messier, Glover, Prawitt Completed download Solutions Manual, Answers all chapters, Instructor's Resources Manual, Mini Case, Other solutions are included: https://testbankarea.com/download/auditing-assurance-services-a-systematicapproach-9th-edition-solutions-manual-messier-glover-prawitt/ Test Bank for Auditing and Assurance Services : A Systematic Approach 9th Edition Complete download link: https://testbankarea.com/download/auditing-assurance-services-systematicapproach-9th-edition-test-bank-messier-glover-prawitt/
CHAPTER 3 AUDIT PLANNING, TYPES OF AUDIT TESTS, AND MATERIALITY Answers to Review Questions 3-1
The auditor should inquire of the prospective client's bankers and attorneys, credit agencies, and other members of the business community who may have knowledge about the integrity of the prospective client and its management.
3-2
The successor auditor is responsible for initiating the communication with the predecessor auditor. However, the successor auditor should request permission of the prospective client before contacting the predecessor auditor. The successor auditor's communication with the predecessor auditor should include questions related to the integrity of management, disagreements with management over accounting and auditing issues, and the predecessor auditor's understanding of the change in auditors.
3-3
An engagement letter is used to formalize the arrangement reached between the auditor and client. It serves as a contract that outlines the responsibilities of both parties and is intended to prevent misunderstandings between the two parties. The letter states the responsibilities of the auditor and management, that the audit will be conducted in accordance with auditing standards, that certain types of audit procedures will be conducted and written representations will be obtained from management, and that the audit may not detect all material errors and fraud. Exhibit 3-1 in the text contains a sample engagement letter. In addition, the engagement letter might include:  Arrangements involving the use of specialists or internal auditors.  Any limitation of the liability of the auditor or client, such as indemnification to the
2-1
Solutions Manual Auditing and Assurance Services : A Systematic Approach 9th Edition Messier, Glover, Prawitt
  3-4
auditor for liability arising from knowing misrepresentations to the auditor by management. (Note that regulatory bodies, such as the SEC, may restrict or prohibit such liability limiting arrangements.) Additional services to be provided relating to regulatory requirements. Arrangements regarding other services (e.g., assurance, tax, or consulting services).
The following factors can be used to judge the objectivity of the internal audit function:  Whether the organizational status of the IAF, including the function’s authority and accountability, supports the ability of the function to be free from bias, conflict of interest, or undue influence of others to override professional judgments (e.g., the IAF reports to audit committee or an officer with appropriate authority, or if the function reports to management, whether it has direct access to audit committee).  Whether the IAF is free of any conflicting responsibilities (e.g., having managerial or operational duties or responsibilities that are outside of the IAF).  Whether audit committee oversees employment decisions related to the IAF.  Whether any constraints or restrictions placed on the IAF by management or audit committee exist, for example, in communicating the IAF’s findings to the external auditor.  Whether the internal auditors are members of relevant professional bodies and their memberships obligate their compliance with relevant professional standards relating to objectivity or whether their internal policies achieve the same objectives. The competence of internal audit function can be determined by assessing the following factors:  Whether the IAF is adequately and appropriately resourced relative to the size of the entity and the nature of its operations.  Whether established policies for hiring, training, and assigning internal auditors to internal audit engagements exist.  Whether the internal auditors have adequate technical training and proficiency in auditing. (e.g., the internal auditors’ possession of a relevant professional designation and experience).  Whether the internal auditors possess the required knowledge relating to the entity’s financial reporting and the applicable financial reporting framework and whether the IAF possesses the necessary skills to perform work related to the entity’s financial statements.  Whether the internal auditors are members of relevant professional bodies that oblige them to comply with the relevant professional standards, including continuing professional development requirements.
3-5
An audit committee is a subcommittee of the board of directors composed of independent members. The audit committee is responsible for the financial reporting and disclosure process. The committee should encourage fair reporting from the perspective of the stockholders, creditors, and employees. The audit committee should meet regularly with the external and internal auditors, providing for the independence of the external and internal auditors.
2-2
Solutions Manual Auditing and Assurance Services : A Systematic Approach 9th Edition Messier, Glover, Prawitt
3-6
The auditor should be guided by the results of the client acceptance/continuance process, procedures performed to gain the understanding of the entity, and preliminary engagement activities. Additional steps that should be performed include the following:  Assess business risks.  Establish materiality.  Consider multilocations.  Assess the need for specialists.  Consider violations of laws and regulations.  Identify related parties.  Consider additional value-added services.  Document the overall audit strategy, audit plan, and prepare audit programs.
3-7
The first type of illegal acts includes violations of laws and regulations, such as tax laws, that are generally recognized as having a direct and material effect on the determination of financial statement amounts. Other illegal acts are violations of laws or regulations such as the Securities Acts, the Occupational Safety and Health Act, Food and Drug Administration regulations, environmental protection laws, equal employment statutes, and price fixing or other antitrust violations that may have a material but indirect effect on the financial statements. Circumstances that may indicate a possible illegal act include the following:  Unauthorized transactions, improperly recorded transactions, or transactions not recorded in a complete or timely manner.  Investigation by a government agency, enforcement proceeding, or payment of unusual fines or penalties.  Violations of laws or regulations cited in reports of examinations by regulatory agencies.  Large payments for unspecified services to consultants, affiliates, or employees.  Sales commissions or agents' fees that appear excessive.  Large payments in cash or bank cashiers' checks.  Unexplained payments to government officials.  Failure to file tax returns or pay government duties.
3-8
Sources of information that may be used to identify related parties include:  Inquires of management.  Conflict-of-interest statements from management and others.  Financial and reporting information provided to creditors, investors, and regulators.  Contracts or other agreements (including side agreements that may not be formally documented between customers and vendors, and management).  Contracts and other agreements representing significant unusual transactions.
3-9
The engagement partner has the overall responsibility for the engagement and its performance and should supervise the audit engagement team so that the work is performed as directed and supports the conclusions reached. The engagement partner and other engagement team members performing supervisory activities should  Inform engagement team members of their responsibilities, including:
2-3
Solutions Manual Auditing and Assurance Services : A Systematic Approach 9th Edition Messier, Glover, Prawitt


o the objectives of the procedures that they are to perform; o the nature, timing, and extent of procedures they are to perform; and o matters that could affect the procedures to be performed or the evaluation of the results of those procedures. Direct engagement team members to bring any significant accounting and auditing issues they identify to the attention of the engagement partner or other engagement team members performing supervisory activities so they can evaluate those issues and determine appropriate actions. Review the work of engagement team members to evaluate whether: o the work was performed and documented; o the objectives of the procedures were achieved; and o the results of the work support the conclusions reached.
2-4
Solutions Manual Auditing and Assurance Services : A Systematic Approach 9th Edition Messier, Glover, Prawitt
3-10 The three general types of audit tests are risk assessment procedures, tests of controls, and substantive tests. Risk assessment procedures are used by the auditor to obtain an understanding of the entity and its environment, including internal control. Examples include inquiries of management and others, analytical procedures, and observation and inspection. Tests of controls are audit procedures performed to test the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the relevant assertion level. Examples of tests of controls include inquiries of appropriate management, supervisory, and staff personnel; inspection of documents, reports, and electronic files; walkthroughs; and reperformance of the application of the control by the auditor. Substantive procedures are performed to detect material misstatements (i.e., monetary errors) in a transaction class, an account balance, and disclosure component of the financial statements. Examples of substantive procedures are (1) tests of details (i.e., substantive tests of transactions and test of details of account balances) and (2) substantive analytical procedures. 3-11
Professional standards provide very little specific guidance on how to assess what is material to a reasonable user. As a result, auditing firms should develop policies and procedures to assist their auditors in establishing materiality judgments for clients in order to minimize the variability of such judgments by firm personnel. In other words, firms would prefer to have their auditors establish similar materiality judgments for clients with similar circumstances.
3-12
The three major steps in applying materiality are: Step 1: Determine overall materiality. The auditor should establish a materiality level for the financial statements taken as a whole. This will be referred to as overall materiality. Overall materiality is the maximum amount by which the auditor believes the financial statements could be misstated and still not affect the decisions of users. Materiality, however, is a relative, not an absolute, concept. Step 2: Determine tolerable misstatement. This step involves determining tolerable misstatement based on overall materiality. Tolerable misstatement is the amount of overall materiality that is allocated to an account or class of transactions so that the auditor can plan the scope of audit procedures for the individual account balance or class of transactions. Step 3: Evaluate audit findings. Based on the results of the audit procedures conducted, the auditor aggregates misstatements from each account or class of transactions. The aggregate amount includes known and misstatements subject to estimation. The auditor should be very careful in considering the risk of material misstatement in accounts that are subject to estimation. Examples of such estimates include inventory obsolescence, loan loss reserves, uncollectible receivables, and warranty obligations. Seldom can accounting
2-5
Solutions Manual Auditing and Assurance Services : A Systematic Approach 9th Edition Messier, Glover, Prawitt
estimates be considered accurate with certainty. If, based on the best audit evidence, the auditor believes the estimated amount included in the financial statements is unreasonable, the difference between that estimate and the closest reasonable estimate should be treated as a misstatement. When the aggregated misstatements are less than the overall materiality, the auditor can conclude that the financial statements are fairly presented. Conversely, when the aggregated misstatements are greater than overall materiality, the auditor should request that the entity to adjust the financial statements. 3-13
Total assets or total revenues may be better bases for entities in certain industries. For example, in a not-for-profit entity, total revenues or total expenses might be more appropriate benchmarks, while for asset-based entities (e.g., mutual funds) net assets might be a better benchmark.
3-14
Qualitative factors that may affect the establishment of the overall materiality (step 1) include:  Material misstatements in prior years;  High risk of fraud;  The entity is close to violating a covenant in a loan agreement;  Small amounts may cause the entity to miss forecasted revenues or earnings, or affect the trend in earnings;  The entity operates in a volatile business environment, has complex operations (multilocations), or operates in a highly regulated industry
3-15
Factors that would cause the auditor to use a lower percentage for tolerable misstatement:  High risk of misstatement within the account balance, class of transaction, or disclosure;  Increased number of accounting issues that require significant judgment and/or more estimates with high estimation uncertainty;  A history of material weaknesses, significant deficiencies, and/or a high number of deficiencies in internal control;  High turnover of senior management or key financial reporting personnel.
Answers to Multiple-Choice Questions 3-16 3-17 3-18 3-19 3-20
d d a c b
d a d d c
3-21 3-22 3-23 3-24 3-25
Solutions to Problems 3-26 a. Prior to acceptance of the engagement, Tish & Field should have communicated with the predecessor auditor regarding:  Information that might bear on the integrity of management.
2-6
Solutions Manual Auditing and Assurance Services : A Systematic Approach 9th Edition Messier, Glover, Prawitt
   
Disagreements with management concerning accounting principles, auditing procedures, or other similarly significant matters. Communications to those charged with governance regarding fraud and noncompliance with laws or regulations by the entity. Communications to management and those charged with governance regarding significant deficiencies and material weaknesses in internal control. The predecessor auditor's understanding about the reasons for the change in auditors.
b. The additional procedures Tish & Field should perform before accepting the engagement include the following:  Obtain and review available financial information (annual reports, interim financial statements, income tax returns, etc.).  Inquire of third parties about any information concerning the integrity of the prospective client and its management. (Such inquiries should be directed to the prospective client’s bankers and attorneys, credit agencies, and other members of the business community who may have such knowledge.)  Consider whether the prospective client has any circumstances that will require special attention or that may represent unusual business or audit risks, such as litigation or going concern issues.  Determine if the firm is independent of the client and able to provide the desired service.  Determine if the firm has the necessary technical skills and knowledge of the industry to complete the engagement.  Determine if acceptance of the client would violate any applicable regulatory agency requirements or the Code of Professional Conduct. c. The form and content of engagement letters may vary (refer to Exhibit 3-1), but they would generally contain information regarding:  The objective of the audit.  The estimated completion date.  Management's responsibility for the financial statements.  The scope of the audit.  Other communication of the results of the engagement.  The fact that because of the test nature and other inherent limitations of an audit, together with the inherent limitations of any system of internal control, there is an unavoidable risk that even some material misstatement may remain undiscovered.  Access to whatever records, documentation, and other information may be requested in connection with the audit.  Arrangements with respect to client assistance in the performance of the audit engagement.  Expectation of receiving from management written confirmation concerning representations made in connection with the audit.  Notification of any changes in the original arrangements that might be necessitated by unknown or unforeseen factors.  A request for the client to confirm the terms of the engagement by acknowledging
2-7
Solutions Manual Auditing and Assurance Services : A Systematic Approach 9th Edition Messier, Glover, Prawitt

receipt of the engagement letter. The basis on which fees are computed and any billing arrangements.
3-27 The preliminary engagement and planning activities that Parker needs to complete are:  Reading the current year's interim financial statements.  Discussing the scope of the examination with management of the client.  Establishing the timing of the audit work.  Arranging with the client for adequate working space.  Coordinating the assistance of client personnel in data preparation.  Establishing and coordinating staffing requirements, including time budget.  Holding a brainstorming meeting with assistants assigned to the engagement and discussing possible fraud-related issues.  Determining the extent of involvement, if any, of consultants, specialists, and internal auditors.  Considering the effects of applicable accounting and auditing pronouncements, particularly recent ones.  Drafting an appropriate engagement letter.  Preparing documentation setting forth the preliminary audit plan.  Establish overall materiality and tolerable misstatement.  Making a preliminary assessment about control risk.  Updating the prior year's written audit program and possibly developing new procedures as warranted by changes in the business. 3-28
a.
In addition to the items shown in the EarthWear engagement letter (Exhibit 3-1), the letter generally may include the following items:  Arrangements involving the use of specialists or internal auditors.  Any limitation of the liability of the auditor or client, such as indemnification to the auditor for liability arising from knowing misrepresentations to the auditor by management or alternative dispute resolution procedures. (Note that regulatory bodies, such as the SEC, may restrict or prohibit such liability-limiting arrangements.)  Additional services to be provided relating to regulatory requirements.  Arrangements regarding other services (e.g., assurance, tax, or consulting services).
b. The benefits of preparing an engagement letter include the avoidance of possible problems between the CPA and the client concerning (1) the scope of the work, (2) the service to be rendered, and (3) the audit fee. In addition, the 'in-charge' auditor conducting the examination can avoid misunderstanding the nature and scope of the engagement if the engagement letter is included in the permanent section of the audit working papers. The letter should eliminate misunderstandings and confusion about the type of financial statements to be examined, the estimated report date, and the type of opinion expected. In this respect, the letter lessens any problems associated with the first standard of fieldwork, which requires the work to be adequately planned and assistants to be properly supervised. In addition to avoiding possible misunderstandings, any legal problems relating to the auditor's failure to perform certain procedures can be reviewed
2-8
Solutions Manual Auditing and Assurance Services : A Systematic Approach 9th Edition Messier, Glover, Prawitt
with reference to the contractual commitment assumed. For example, if scope limitations prevent the auditor from performing normal audit procedures, the auditor cannot be legally responsible if a fraud is not detected when clearly it would have been detected if such procedures were performed. The engagement letter is also useful as a reference document when preparing for future engagements. 3-29 a. An audit committee is a subcommittee of the board of directors that is responsible for the financial reporting and disclosure process. Audit committees are required for public companies subject to SOX and may be established by private companies. The audit committee should be composed of independent members of the board. b. Audit committees are formed to satisfy the shareholders' need for assurance that directors are exercising due care in the performance of their duties. For public companies they are required. They may also be formed so that a private company can be more responsive to the needs of those interested in financial reporting. They may also be formed to reinforce auditor's independence, particularly the appearance of independence, from the management of a company whose financial statements are being examined by the auditor. c. The functions of an audit committee may include the following:  Selection of the independent auditor, discussion of audit fee with the auditor, and review of the auditor's engagement letter.  Review of the independent auditor's overall audit plan (scope, purpose, and general audit procedures).  Review of the annual financial statements before submission to the full board of directors for approval.  Review of the results of the auditor's examination including experiences, restrictions, cooperation received, findings, and recommendations. Matters that the auditor believes should be brought to the attention of the directors or shareholders should be considered.  Review of the independent auditor's evaluation of the company's internal control systems.  Review of the company's accounting, financial, and operating controls.  Review of the reports of internal audit staff.  Review of interim financial reports to shareholders before the board of directors approves them.  Review of company policies concerning political contributions, conflicts of interest, and compliance with federal, state, and local laws and regulations, and investigation of compliance with those policies.  Review of financial statements that are part of prospectuses or offering circulars; review of reports before they are submitted to regulatory agencies.  Review of the independent auditor's observations of financial and accounting personnel.  Participation in the selection and establishment of accounting policies; review the
2-9
Solutions Manual Auditing and Assurance Services : A Systematic Approach 9th Edition Messier, Glover, Prawitt
accounting for specific items or transactions as well as alternative accounting treatments and their effects.  Review of the impact of new or proposed pronouncements by the accounting profession or regulatory bodies.  Review of the company's insurance program.  Review and discussion of the independent auditor's management letter. 3-30 Audit Procedure
Assertion
1
Accuracy
2
Existence
3
Cutoff
4
Valuation and allocation
3-31 Scenario 1: a. Because Murphy & Johnson is a profit-oriented entity, net income before taxes is likely to be the most appropriate benchmark for determining overall materiality. Murphy & Johnson’s auditor could use 3 – 5% of net income before operations for determining overall materiality. If we assume that the auditor uses 5%, overall materiality would be $1.05 million ($21 million  .05). Assume further that the auditor’s firm provides guidance that tolerable misstatement will be set 50% of overall materiality or $525,000. b. In this case, the two detected misstatements exceed overall materiality ($1.25 million versus $1.05 million). Thus, the auditor needs to propose an adjustment to the financial statements. If both of the misstatements are factual (known) misstatements, the auditor should request the client to book both misstatements. If the misstatements are judgmental or projected misstatements, the auditor will have to determine whether the misstatements arose from an accounting estimate or an audit sample. In our example, the auditor’s proposed adjustment would need to be at least $200,000 so that the remaining misstatement would be equal to or less than $1.05 million. The auditor should also understand the cause of the misstatements and determine the impact of the material misstatements on the auditor’s assessment of fraud and control risk. If Murphy & Johnson is a public company, subject to Sarbanes Oxley 404 requirements (see Chapter 7), the material misstatements are strong indicators of material weaknesses in controls. Scenario 2: a. Delta Investments is in the mutual fund industry and total assets would likely be the most appropriate benchmark for determining overall materiality. Delta’s auditor could
2-10
Solutions Manual Auditing and Assurance Services : A Systematic Approach 9th Edition Messier, Glover, Prawitt
use .25 - 2% of total assets (see Table 3-5) for determining overall materiality. If we assume that the auditor uses .5%, overall materiality would be $21.5 million ($4.3 billion  .005). Assume further that the auditor’s firm provides guidance that tolerable misstatement will be set 50% of overall materiality or $10.75 million. b. The two detected misstatements are less than both tolerable misstatement and overall materiality so no adjustment to the financial statements would be necessary. However, the auditor should understand the cause of the misstatement and determine the impact of the misstatements on the auditor’s assessment of fraud and control risk. If either of the two misstatements were factual misstatements, the auditor would request that the client make an adjustment. If Delta Investments is a public company, subject to Sarbanes Oxley 404 requirements (see Chapter 7), the misstatements may represent significant weaknesses in controls. Scenario 3: 3-33 Swell Computers is a profit-oriented entity and net income before taxes would normally be the most appropriate benchmark for determining overall materiality. However, Swell’s profit ($500,000 net income on $7 billion of revenue) is close to breakeven. In this case, Swell’s auditor can use total assets (.25 - 2%) or total revenues (.5 – 5%) for the base. Assume Delta’s auditor decides to use .5% of total assets for determining overall materiality. Thus, overall materiality would be $11.0 million ($2.2 billion  .005). Assume further that the auditor’s firm provides guidance that tolerable misstatement will be set 50% of overall materiality or $5.5 million. Note that other scenario answers are feasible. 3-33 The detected misstatement is less than both tolerable misstatement and overall materiality. However, in this instance the adjustment of $1.5 million turns a profit into a loss. This is one of the qualitative factors that SAB No. 99 requires the auditor to consider (see Chapter 17), so an adjustment to the financial statements would be necessary. In addition, the auditor should understand the cause of the misstatement and determine the impact of the misstatements on the auditor’s assessment of fraud and control risk. If Swell Computer is a public company, subject to Sarbanes Oxley 404 requirements (see Chapter 7), the misstatements may represent significant weaknesses in controls. 3-32
a. Because of the significant drop in income in 2013, the auditor should use some time of “normalized” earnings. One approach would be to use the average of 2010 – 2012 (584,000,000 + 520,000,000 + 453,000,000 = 1,557,000,000 / 3 = $519,000,000). While the firm allows the use of 3 – 10% for the range of percentages, the loss in the current year might suggest that there is a higher level of risk in 2013. Thus, a percentage in the 3 – 5% range would seem appropriate. Thus, the amount of overall materiality would be in the range of $16 million (519,000,000 x .03) and $26 million (519,000,000 x .05) (rounded). Again because of the higher risk, it would most likely be appropriate to use 50% for the calculation of tolerable misstatement. The range for tolerable misstatement would then be $8 million to $13 million.
2-11
Solutions Manual Auditing and Assurance Services : A Systematic Approach 9th Edition Messier, Glover, Prawitt
An alternative way for making these calculations would be to add back the writedown to the 2013 income ($105 + 465 = $570) and then use a three-year average of 2011 – 2013. b. The auditor could use the amounts for 2013 total assets and total revenues for the calculations. Thus, overall materiality using total assets would be: ($23,422,000,000 x .0025 = $59 million) and ($23,422,000,000 x .02 = $468 million). Using 50% as the multiplier, tolerable misstatement would be $29 million and $234 million, respectively. When total revenues are used, overall materiality would be: ($20,272,000,000 x .0025 = $51 million) and ($20,272,000 x .02 = $405 million). Using 50% as the multiplier, tolerable misstatement would be $26 million and $203 million, respectively. c. If we use overall materiality for comparison purposes, the $50 million in detected misstatements that were “waived,” would be material using the income measures in part a., but not material using total assets or total revenues. The instructor might consider discussing the fact that the $50 million in misstatements is greater than the tolerable misstatement when the lower percentage is applied to total assets and total revenues.
Solutions to Discussion Cases 3-33
a. The current-year audit discovered that Forestcrest Woolen Mills had not completed any construction work on the water treatment facility that must be built to comply with the consent decree from the North Carolina EPA. Failure to complete this facility on time can result in fines and possible plant closure under the consent decree. This situation represents a material uncertainty that is likely to be remote at this point in time. However, the auditor should determine if the client will continue work on the facility and if it can be completed within the remaining three years. If the client provides some assurance that work will start on the facility and that construction can be completed on time, the auditor will likely issue a standard unqualified audit report. The completion information can be obtained from the company's president and its construction company. If the client will not provide assurance on the future work on the facility and/or the construction cannot be completed on time, the auditor will have to consider what the potential effects of failure to comply with the consent decree might be. At this point, it is probably too early to consider issuing a 'going-concern' opinion on the company. The auditor might require the client to provide more detailed disclosure of the issue in the footnotes to the financial statements.
2-12
Solutions Manual Auditing and Assurance Services : A Systematic Approach 9th Edition Messier, Glover, Prawitt
b. If these facts were noted at the end of the seventh year of the consent decree, the auditor would again need information on the possible timely completion of the facility. If the facility can be completed, the auditor would most likely issue a standard unqualified report. If, however, the facility cannot be completed on time and the penalties under the consent decree are significant enough to raise doubts about the company's continued existence, the auditor would likely issue a modified report with an explanatory paragraph for going concern.
Solutions to Internet Assignments 3-34
The Institute of Internal Auditors (IIA) home page (www.theiia.org) contains detailed information about various activities of the IIA. This includes information on the profession, certification, conferences, products, etc. A search of the website identified information about independence and objectivity.
3-35
A search of the Internet identified a number of potential sources for information on the mail order industry:  The National Mail Order Association (www.nmoa.com) is one site where small to medium-sized organizations can go to get information on education, ideas, resources, and contacts.  The National Retail Federation (www.nrf.com) maintains historical retail statistics.  The International Society for Strategic Marketing (www.issm.org) maintains a site that contains economics statistics from the Census Bureau on various SIC codes related to the mail order industry.  Lastly, a number of the major public accounting firms have industry specialization in retail. The sites of the firms may contain information on the retail industry.
Related download links: auditing and assurance services 9th edition solutions free sample auditing and assurance services 9th edition test bank auditing and assurance services 9th edition solutions pdf auditing and assurance services 9th edition pdf auditing and assurance services 9th edition chapter 1 solutions auditing and assurance services 9th edition chapter 10 solutions auditing and assurance services 9th edition ebook auditing and assurance services 9th edition messier
2-13