Auditing an International Approach 6th Edition Smieliauskas Test Bank
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Auditing an International Approach 6th Edition Smieliauskas Test Bank.
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Product details:
- ISBN-10 : 1259066533
- ISBN-13 : 978-1259066535
- Author:
Auditing: An International Approach has always been known for offering comprehensive coverage and a Canadian perspective on international assurance standards. With the transition to new Canadian Auditing Standards (CAS) fully implemented, the sixth edition has been thoroughly updated to meet the needs of auditing instructors and students across Canada.
Developed with students in mind, Auditing: An International Approach is recognized for its balanced presentation of auditing concepts and processes. It focuses on explaining the substance and operational meaning of Canadian Auditing Standards in the context of making audit decisions. Recognizing the importance of developing professional judgement and decision making skills, Smieliauskas/Bewley incorporates a critical thinking framework to help structure professional audit decision making and analysis in financial reporting. The sixth edition continues to emphasize ethics, fraud, and corporate governance, and introduces a new chapter on Audit of Accounting Estimates based on the increasing importance of estimation in accounting.
Table of contents:
PART 1: INTRODUCTION TO AUDITING, PUBLIC PRACTICE, AND PROFESSIONAL RESPONSIBILITIES
CHAPTER 1: Introduction to Auditing
CHAPTER 2: Auditors’ Professional Roles and Responsibilities
CHAPTER 3: Auditors’ Ethical and Legal Responsibilities
CHAPTER 4: Reports on Audited Financial Statements
PART 2: BASIC AUDITING CONCEPTS AND TECHNIQUES
CHAPTER 5: Preliminary Audit Planning: Understanding the Auditee’s Business
CHAPTER 6: Assessing Risks in an Audit Engagement
CHAPTER 7: Internal Control over Financial Reporting
CHAPTER 8: Audit Evidence and Assurance
CHAPTER 9: Control Assessment and Testing
CHAPTER 10: Audit Sampling
PART 3: PERFORMING THE AUDIT
CHAPTER 11: The Revenues, Receivables, and Receipts Process and Cash Account Balance
CHAPTER 12: The Purchases, Payables, and Payments Process
CHAPTER 13: Payroll and Production Processes
CHAPTER 14: The Finance and Investment Process
CHAPTER 15: Completing the Audit Work
CHAPTER 16: Applying Professional Judgment to Form the Audit Opinion and Issue the Audit Report
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