Auditing The Art and Science of Assurance Engagements Canadian Twelfth Edition 12th Edition by Arens sm
Are you looking to increase your knowledge of assurance engagements? Auditing The Art and Science of Assurance Engagements Canadian Twelfth Edition (Arens et al., 2016) is the perfect textbook for you! This comprehensive resource takes a deep dive into auditing, providing readers with an in-depth understanding of the process. You’ll find all the concepts required to become a master auditor, from principles of assurance and audit theory to techniques such as risk management and fraud deterrence.
If you’re looking for an easy-to-read guide with key insights and clear examples, then this is just the book for you. Have confidence knowing that you have the skills necessary to succeed when it’s time to take exams or apply for jobs. Get your copy today and unlock a wealth of helpful information crucial to success in your audit career!
Contents
Course Approach Suggestions …………………………………………………………… iv One-Quarter Schedule ……………………………………………………………….. iv One-Semester Schedule………………………………………………………………v One-Quarter Assignment Schedule ……………………………………………… vi One-Semester Assignment Schedule …………………………………………..viii
Chapter Opening Vignettes—Lessons from Practice………………………………. ix Suggested Term Projects …………………………………………………………………… ix Selected Bibliography ………………………………………………………………………. xvi Website References …………………………………………………………………………xvii
Chapters
- 1 The demand for an auditing and assurance profession …………………….1
- 2 The public accounting profession…………………………………………………..6
- 3 Professional relationships: The role of ethics and independence………12
- 4 Legal liability……………………………………………………………………………..18
- 5 Audit responsibilities and objectives……………………………………………..25
- 6 Client risk profile and documentation ……………………………………………29
- 7 Materiality and risk …………………………………………………………………….33
- 8 Audit evidence…………………………………………………………………………..37
- 9 Internal controls and control risk ………………………………………………….43
- 10 Audit strategy and audit program …………………………………………………50
- 11 Audit sampling concepts …………………………………………………………….54
- 12 Audit of the sales and collection cycle: Tests of controls …………………58
- 13 Completing the tests in the sales and collection cycle: Accounts receivable…………………………………………………………………………………63
- 14 Audit of cash balances ……………………………………………………………….67 Copyright © 2013 Pearson Canada Inc.
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- 15 Audit of the human resources and payroll cycle……………………………..70
- 16 Audit of the acquisition and payment cycle……………………………………73
- 17 Audit of the inventory and distribution cycle …………………………………..78
- 18 Audit of the capital acquisition and repayment cycle……………………….82
- 19 Completing the audit ………………………………………………………………….85
- 20 Auditor reporting………………………………………………………………………..89
- 21 Assurance services: Review and compilation engagements…………….93
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