Auditing Canadian 7th Edition Smieliauskas Test Bank

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Product details:

• ISBN-10 ‏ : ‎ 1259087468
• ISBN-13 ‏ : ‎ 978-1259087462
• Author:  Wally Smieliauskas, Kate Bewley 

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.

Auditing Canadian 7th Edition Smieliauskas Solutions Manual

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

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