Test Bank for Auditing The Art and Science of Assurance Engagements 12th Canadian Edition Alvin Arens

Test Bank for Auditing The Art and Science of Assurance Engagements 12th Canadian Edition Alvin Arens

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.

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 2The 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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Test Bank for Auditing The Art and Science of Assurance Engagements 12th Canadian Edition Alvin Arens