Auditing The Art and Science of Assurance Engagements Canadian Twelfth Edition 12th Edition by Arens sm
Course Approach Suggestions …………………………………………………………… iv One-Quarter Schedule ……………………………………………………………….. iv One-Semester Schedule………………………………………………………………v One-Quarter Assignment Schedule ……………………………………………… vi One-Semester Assignment Schedule …………………………………………..viiiChapter Opening Vignettes—Lessons from Practice………………………………. ix Suggested Term Projects …………………………………………………………………… ix Selected Bibliography ………………………………………………………………………. xvi Website References …………………………………………………………………………xviiChapters
- 1 The demand for an auditing and assurance profession …………………….1
- 2 The public accounting profession…………………………………………………..6
- 3 Professional relationships: The role of ethics and independence………12
- 4 Legal liability……………………………………………………………………………..18
- 5 Audit responsibilities and objectives……………………………………………..25
- 6 Client risk profile and documentation ……………………………………………29
- 7 Materiality and risk …………………………………………………………………….33
- 8 Audit evidence…………………………………………………………………………..37
- 9 Internal controls and control risk ………………………………………………….43
- 10 Audit strategy and audit program …………………………………………………50
- 11 Audit sampling concepts …………………………………………………………….54
- 12 Audit of the sales and collection cycle: Tests of controls …………………58
- 13 Completing the tests in the sales and collection cycle: Accounts receivable…………………………………………………………………………………63
- 14 Audit of cash balances ……………………………………………………………….67 Copyright © 2013 Pearson Canada Inc.
- 15 Audit of the human resources and payroll cycle……………………………..70
- 16 Audit of the acquisition and payment cycle……………………………………73
- 17 Audit of the inventory and distribution cycle …………………………………..78
- 18 Audit of the capital acquisition and repayment cycle……………………….82
- 19 Completing the audit ………………………………………………………………….85
- 20 Auditor reporting………………………………………………………………………..89
- 21 Assurance services: Review and compilation engagements…………….93
There are no reviews yet.