Messier is the only textbook that combines risk analysis with a cycles approach. Messier uses a cycles approach that introduces the audit risk model early and uses the audit risk model as an outline for all of the cycle chapters. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach used in the subtitle for the text reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence. These are central to everything an auditor does. As such, this approach facilitates student development of auditor judgment, a vital skill in today's auditing environment.