Auditing The Art and Science of Assurance Engagements Canadian Twelfth Edition Canadian 12th Edition Arens Solutions Manual

Auditing The Art and Science of Assurance Engagements Canadian Twelfth Edition Canadian 12th Edition Arens Solutions Manual

Product details:

• ISBN-10 ‏ : ‎ 0132791560
• ISBN-13 ‏ : ‎ 978-0132791564
• Author: Alvin A. Arens

This text is appropriate for courses in Auditing and Special Topics in Accounting at the college or university level. Auditing is an upper-level course directed at students in pursuit of a professional accounting designation – CA, CGA, or CMA.

Good auditing is based on both art and science. Auditing, The Art and Science of Assurance Engagement – Your partner in auditing!

Taking a risk-based approach, this text focuses on an auditor’s decision-making process. Integrated current international standards, improved readability and real-world applications offer a practical and theoretical approach to auditing.

Table contents:

[Part 1] The Auditing Profession 1
1 The Demand for an Auditing and Assurance Profession 2
2 The Public Accounting Profession 24
3 Professional Relationships: The Role of Ethics and Independence 46
4 Legal Liability 72
[Part 2] The Audit Process 99
5 Audit Responsibilities and Objectives 100
6 Client Risk Profile and Documentation 154
7 Materiality and Risk 179
8 Audit Evidence 213
9 Internal Controls and Control Risk 252
10 Audit Strategy and Audit Program 306
11 Audit Sampling Concepts 335
[Part 3] The Auditor’s Risk Response: Audit of Cycles and Accounts 359
12 Audit of the Sales and Collection Cycle: Tests of Controls 360
13 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable 408
14 Audit of Cash Balances 449
15 Audit of the Human Resources and Payroll Cycle 475
16 Audit of the Acquisition and Payment Cycle 501
17 Audit of the Inventory and Distribution Cycle 534
18 Audit of the Capital Acquisition and Repayment Cycle 554
[Part 4] Completing the Audit, Reporting, and Offering Other Services 570
19 Completing the Audit 571
20 Auditor Reporting 593
21 Assurance Services: Review and Compilation Engagements 616

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