Test Bank for Auditing An International Approach 8th Canadian Edition Smieliauskas ISBN: 9781259451270

Description

Test Bank for Auditing An International Approach 8th Canadian Edition Smieliauskas ISBN: 9781259451270

Test Bank for Auditing An International Approach, 8th Canadian Edition, Wally Smieliauskas, Amy Kwan, Kathleen Cogliano, Catherine Barrette, ISBN: 1259451275, ISBN: 9781259451270

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 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