Test bank for Auditing The Art and Science of Assurance Engagements 13th Canadian Edition by Alvin A. Arens
Test bank for Auditing The Art and Science of Assurance Engagements 13th Canadian Edition by Alvin A. Arens
Good auditing is based on both art and science…Auditing, The Art and Science of Assurance Engagement – Your partner in auditing!
The 13th edition contains more examples, illustrations, and practice questions that will help students relate to small and large businesses at home or from the international business perspective. A new framework for Professional Judgement and Ethical Reasoning based upon Accounting Designation competencies and Canadian Auditing Standards provides greater integration of applications, concepts, and problem material.
Table of Contents
Part 1 The Auditing Profession
Chapter 1 The Demand for Audit and Other Assurance Services (Name change)
Chapter 2 The Public Accounting Profession and Audit Quality
Chapter 3 Legal Liability
Chapter 4 Professional Judgment and Ethics
Part 2 The Audit Process
Chapter 5 Audit Responsibilities and Objectives
Chapter 6 Client Acceptance and Planning the Audit
Chapter 7 Materiality and Risk
Chapter 8 Internal Controls and Control Risk (formerly Chapter 9)
Chapter 9 Audit Evidence (formerly Chapter 8)
Chapter 10 Audit Strategy and Audit Program
Part 3 Application of the Audit Process
Chapter 11 Audit Sampling Concepts
Chapter 12 Audit of the Revenue Cycle (combined former Chapters 12 and 13)
Chapter 13 Audit of the Acquisition and Payment Cycle (formerly Chapter 16)
Chapter 14 Audit of the Inventory and Distribution Cycle (formerly Chapter 17)
Chapter 15 Audit of the Human Resources and Payroll Cycle
Chapter 16 Audit of the Capital Acquisition and Repayment Cycle (formerly Chapter 18)
Chapter 17 Audit of Cash Balances (formerly Chapter 14)
Part 4 Completing the Audit, Reporting, and Other Assurance Engagements
Chapter 18 Completing the Audit (formerly Chapter 19)
Chapter 19 Auditor Reports on Financial Statements (formerly Chapter 20)
Chapter 20 Other Assurance and Non-Assurance Services (formerly Chapter 21)
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Test bank for Auditing The Art and Science of Assurance Engagements 13th Canadian Edition by Alvin A. Arens
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