Test Bank for Auditing Canadian 7th Edition Smieliauskas Bewley 1259259870 9781259259876
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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.
Language: English
ISBN-10: 1259259870
ISBN-13: 978-1259259876
ISBN-13: 9781259259876
Author: Wally Smieliauskas, Kate Bewley
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Solution Manual for Auditing Canadian 7th Edition Smieliauskas Bewley 1259259870 9781259259876
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 Processes
Chapter 14 The Finance and Investment Process
Chapter 15 Completing the Audit Work
Chapter 16 Applying Professional Judgment to Form the Audit Opinion and Issue the Audit Report
PART 4 Advanced Issues in Professional Public Accounting Practice (on Connect)
Chapter 17 Other Public Accounting Services and Reports―Reviews and Compilations
Chapter 18 Professional Rules of Conduct Details and Auditor Responsibilities
Chapter 19, PART I The Audit of Accounting Estimates: Basic Material Relating to Accounting Estimates
Chapter 19, PART II The Audit of Accounting Estimates: Advanced Issues in the Audit of Accounting Estimates
Chapter 20 Legal Liability Cases
Chapter 21 Other Professional Accounting Services and Reports, Including Fraud Auditing
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