Auditing The Art and Science of Assurance Engagements, Fourteenth Canadian Edition, 14E Arens, Elder, Beasley & Jones Instructor Solution Manual and Test bank
Product details:
- ISBN-13: 9780136962885
- Author: Arens, Elder, Beasley & Jones
- Publisher: Pearson Canada
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Table of contents
Part 1 The Auditing Profession
Chapter 1: The Demand for Audit and Other Assurance Services
Chapter 2: The Public Accounting Profession and Audit Quality
Chapter 3: Professional Ethics and Legal Liability
Part 2 The Audit Process and Risk Assessment
Chapter 4: Audit Responsibilities and Objectives
Chapter 5: Audit Evidence
Chapter 6: Client Acceptance, Planning, and Materiality
Chapter 7: Assessing the Risk of Material Misstatement
Chapter 8: Internal Control and COSO Framework
Chapter 9: Assessing Control Risks and Designing Tests of Controls
Chapter 10: Develop Risk Response: Audit Strategy and Audit Program
Chapter 11: Audit Sampling Concepts
Part 3 The Auditor’s Risk Response: Audit of Cycles and Accounts
Chapter 12: Audit of the Revenue Cycle
Chapter 13: Audit of the Acquisition and Payment Cycle
Chapter 14: Audit of the Inventory and Distribution Cycle
Chapter 15: Audit of the Human Resources and Payroll Cycle
Chapter 16: Audit of the Capital Acquisition and Repayment Cycle
Chapter 17: Audit of Cash Balances
Part 4 Completing the Audit, Reporting, and Offering Other Services
Chapter 18: Completing the Audit
Chapter 19: Audit Reports on Financial Statements
Chapter 20: Other Assurance and Nonassurances Services
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Auditing: The Art and Science of Assurance Engagements is an introduction to auditing and assurance services. It is intended for use in an introductory auditing course, for one-semester or two-semester instruction at the undergraduate or graduate level. The primary emphasis of the book is on the auditors’ decision-making process in a financial statement audit and, to a lesser degree, other types of assurance engagements. As the title of book reflects, auditing is an art, as it requires considerable use of professional judgment and skepticism, but it is also a science, resting upon a solid frame of technical skills and knowledge of multiple disciplines associated with auditing, such as accounting, tax, and information systems.
