Solution Manual for Auditing The Art and Science of Assurance Engagements Canadian Twelfth Edition Canadian 12th Edition Arens Elder Beasley Hogeterp 0132791560 9780132791564
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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.
Language: English
ISBN-10: 0132791560
ISBN-13: 978-0132791564
ISBN-13: 9780132791564
Author: Alvin A.Arens, Randal J.Elder, Mark S.Beasley, Ingrid B. Splettstoesser-Hogeterp
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auditing the art and science of assurance engagements fourteenth canadian edition
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Table of Contents:
PART 1 The Auditing Profession
Chapter 1 The demand for an auditing and assurance profession
Chapter 2 The public accounting profession
Chapter 3 Professional relationships: the role of ethics and independence
Chapter 4 Legal liability
PART 2 The Audit Risk Assessment Process
Chapter 5 Audit responsibilities and objectives
Chapter 6 Client risk profile and documentation
Chapter 7 Materiality and risk
Chapter 8 Audit evidence
Chapter 9 Internal controls and control risk
Chapter 10 Audit strategy and evidence mix
Chapter 11 Audit sampling concepts
PART 3 The auditor’s risk response: audit of cycles and accounts
Chapter 12 Audit of the sales and collection cycle: tests of controls
Chapter 13 Completing the tests in the sales and collection cycle: accounts receivable
Chapter 14 Audit of cash balances
Chapter 15 Audit of the human resources and payroll cycle
Chapter 16 Audit of the acquisition and payment cycle
Chapter 17 Audit of the inventory and distribution cycle
Chapter 18 Audit of the capital and acquisition cycle
PART 4 Completing the audit, reporting, and offering other services
Chapter 19 Completing the audit
Chapter 20 Auditor reporting
Chapter 21 Other assurance services including review and compilation engagements
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