Auditing Canadian 7th Edition Smieliauskas Test Bank
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Product details:
- ISBN-10 : 1259087468
- ISBN-13 : 978-1259087462
- Author:
Smieliauskas/Bewley Auditing: An International Approach provides in-depth coverage of fundamental auditing concepts and techniques in the context of current developments affecting the audit profession and practice in Canada and internationally. These developments include the roll-out of the new audit report expected to go into effect December 15, 2016; a new emphasis on ethical reporting; a continuing emphasis on risk-based auditing, auditor independence, and engagement quality standards; and the further maturation of public accountability boards and their monitoring activities.
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.
Table of contents:
PART 1: INTRODUCTION TO AUDITING, PUBLIC PRACTICE, AND PROFESSIONAL RESPONSIBILITIESCHAPTER 1: Introduction to AuditingCHAPTER 2: Auditors’ Professional Roles and ResponsibilitiesCHAPTER 3: Auditors’ Ethical and Legal ResponsibilitiesCHAPTER 4: Reports on Audited Financial Statements
PART 2: BASIC AUDITING CONCEPTS AND TECHNIQUESCHAPTER 5: Preliminary Audit Planning: Understanding the Auditee’s BusinessCHAPTER 6: Assessing Risks in an Audit EngagementCHAPTER 7: Internal Control over Financial ReportingCHAPTER 8: Audit Evidence and AssuranceCHAPTER 9: Control Assessment and TestingCHAPTER 10: Audit Sampling
PART 3: PERFORMING THE AUDITCHAPTER 11: The Revenues, Receivables, and Receipts Process and Cash Account BalanceCHAPTER 12: The Purchases, Payables, and Payments ProcessCHAPTER 13: Payroll and Production ProcessesCHAPTER 14: The Finance and Investment ProcessCHAPTER 15: Completing the Audit WorkCHAPTER 16: Applying Professional Judgment to Form the Audit Opinion and Issue the Audit Report
