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The 14th 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. KEY TOPICS: The Demand for Audit and Other Assurance Services;The Public Accounting Profession and Audit Quality;Professional Ethics and Legal Liability;Audit Responsibilities and Objectives;Audit Evidence;Client Acceptance, Planning, and Materiality;Assessing the Risk of Material Misstatement;Internal Control and COSO Framework;Assessing Control Risks and Designing Tests of Controls;Develop Risk Response: Audit Strategy and Audit Program;Audit Sampling Concepts; Audit of the Revenue Cycle;Audit of the Acquisition and Payment Cycle;Audit of the Inventory and Distribution Cycle;Audit of the Human Resources and Payroll Cycle;Audit of the Capital Acquisition and Repayment Cycle; Audit of Cash Balances; Completing the Audit;Audit Reports on Financial Statements;Other Assurance and Nonassurances Services MARKET: Appropriate for Auditing Courses.
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Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Joanne C. Jones
Publisher: N/A
Publication Day: 2018-03-20
MSRP:
ISBN-10: 134613112
ISBN-13: 9780134613116
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The 14th 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. KEY TOPICS: The Demand for Audit and Other Assurance Services;The Public Accounting Profession and Audit Quality;Professional Ethics and Legal Liability;Audit Responsibilities and Objectives;Audit Evidence;Client Acceptance, Planning, and Materiality;Assessing the Risk of Material Misstatement;Internal Control and COSO Framework;Assessing Control Risks and Designing Tests of Controls;Develop Risk Response: Audit Strategy and Audit Program;Audit Sampling Concepts; Audit of the Revenue Cycle;Audit of the Acquisition and Payment Cycle;Audit of the Inventory and Distribution Cycle;Audit of the Human Resources and Payroll Cycle;Audit of the Capital Acquisition and Repayment Cycle; Audit of Cash Balances; Completing the Audit;Audit Reports on Financial Statements;Other Assurance and Nonassurances Services MARKET: Appropriate for Auditing Courses.
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