Test Bank for Auditing An International Approach 8th Edition by Wally Smieliauskas
Test Bank for Auditing An International Approach 8th Edition by Wally Smieliauskas
Continuing its strong approach of providing in-depth coverage of fundamental auditing concepts and techniques, Smieliauskas, Auditing explores current developments affecting the audit profession and practice in Canada and internationally. These developments include the roll-out of the new audit report to go into effect December 15, 2018; new assurance standards and terminology; new code of professional conduct; an increased emphasis on ethical reporting; and a continuing emphasis on risk-based auditing, auditor independence, and the Canadian audit environment.
The eighth edition provides new, unique coverage of the auditing issues related to the new audit report, compliance versus fair presentation reporting, and audits of accounting estimates.
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Test Bank for Auditing An International Approach 8th Edition by Wally Smieliauskas
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