SALE

Test Bank for Auditing: The Art and Science of Assurance Engagements, Fourteenth Canadian Edition Plus MyLab Accounting with Pearson eText — Package, 14th Edition

Original price was: $35.00.Current price is: $26.50.

Test Bank for Auditing: The Art and Science of Assurance Engagements, Fourteenth Canadian Edition Plus MyLab Accounting with Pearson eText — Package, 14th Edition Digital Instant Download

Category:

Test Bank for Auditing: The Art and Science of Assurance Engagements, Fourteenth Canadian Edition Plus MyLab Accounting with Pearson eText — Package, 14th Edition digital download immediately after payment is complete.

 

Product details:

  • ISBN-10 ‏ : ‎ 0132791560
  • ISBN-13 ‏ : ‎ 978-0132791564
  • Author: Alvin A. Arens

As the world shifts to a greater reliance on digital media, it is appropriate that this text evolves as well. This fifteenth edition is the first fully digital version of Auditing and Assurance Services. Instructors and students will find that, although the medium has changed, the content is fully consistent with prior editions. This ISBN is for the Pearson eText and may not include any media, website access codes, or print supplement. 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 book’s primary emphasis is on the auditor’s decision-making process in a financial statement audit and, to a lesser degree, other types of audits and assurance engagements.

Table Of Contents:

  1. Chapter 1 The Demand for Audit and Other Assurance Services
  2. Introduction
  3. What are Assurance Engagements?
  4. What is Auditing?
  5. Report
  6. Why are Audits and Other Assurance Engagements Needed?
  7. Reducing Information Risk
  8. Common Types of Assurance Engagements
  9. Types of Auditors
  10. Accounting vs. Auditing
  11. Assurance and Nonassurance Services Offered by Public Accountants
  12. Nonassurance Services Offered by Public Accounting Firms
  13. Summary
  14. Review Questions
  15. Multiple Choice Questions
  16. Discussion Questions and Problems
  17. Professional Judgment Problems and Cases
  18. Applying Your Professional Judgment to Hillsburg Hardware
  19. Chapter 2 The Public Accounting Profession and Audit Quality
  20. Introduction
  21. An Overview of the Canadian Public Accounting Industry
  22. Public Accounting Firms
  23. Structure of Public Accounting Firms
  24. Requirements to be a Public Accountant
  25. Organizations Affecting the Canadian Public Accounting Profession
  26. Provincial CPA Organizations
  27. Public Company Accounting Oversight Board (PCAOB)
  28. Provincial Securities Commissions
  29. CPA Canada Assurance Standards
  30. Principles Underlying the Financial Statement Audit
  31. Personal Responsibilities
  32. Performance Responsibilities
  33. Reporting Responsibilities
  34. The Drivers of Audit Quality
  35. Quality Control
  36. Summary
  37. Review Questions
  38. Multiple Choice Questions
  39. Discussion Questions and Problems
  40. Professional Judgment Problems and Cases
  41. Applying Your Professional Judgment at Hillsburg
  42. Chapter 3 Professional Ethics and Legal Liability
  43. Introduction
  44. Professional Ethics and Public Accountants
  45. A Framework for Ethical Reasoning
  46. Obtain Relevant Facts and Identify the Ethical Issues
  47. Consider and Evaluate Courses of Action
  48. Ethical Blind Spots
  49. Professional Guidance on Ethical Conduct
  50. Public Protection
  51. Professional Colleagues
  52. The Independence Standard for Assurance Engagements
  53. Identify Threats
  54. Evaluate the Significance of the Threat
  55. Enforcement of the Code of Professional Conduct
  56. The Expectations Gap
  57. Reducing the Expectations Gap
  58. Audit Failure and Audit Liability
  59. Major Sources of Auditor Liability
  60. How Public Accountants Can Minimize Litigation Risk
  61. Summary
  62. Review Questions
  63. Multiple Choice Questions
  64. Discussion Questions and Problems
  65. Professional Judgment Problems and Cases
  66. Applying Your Professional Judgment to Hillsburg Hardware
  67. Chapter 4 Audit Responsibilities and Objectives
  68. Introduction
  69. Management’s Responsibilities
  70. Responsibilities of those Charged with Governance
  71. Auditor’s Responsibilities
  72. Auditors’ Responsibilities for Detecting Material Misstatements
  73. Auditor’s Responsibility for Related-Party Relationships and Transactions
  74. Auditor’s Responsibility to Consider Laws and Regulations
  75. Auditors’ Responsibility to Evaluate Going Concern
  76. Framework for Professional Judgment
  77. Professional Skepticism
  78. Financial Statement Cycles
  79. Cycle Approach to Segmenting an Audit
  80. Relationships Among Cycles
  81. Gather Sufficient and Appropriate Evidence
  82. Management Assertions
  83. Assertions About Classes of Transactions and Events
  84. Assertions About Account Balances
  85. An Overview of the Audit Process
  86. Client Acceptance
  87. Assess Risk of Material Misstatement
  88. Perform Risk Responses
  89. Summary
  90. Review Questions
  91. Multiple Choice Questions
  92. Discussion Questions and Problems
  93. Professional Judgment Problems and Cases
  94. Applying Your Professional Judgment to Hillsburg
  95. Chapter 5 Audit Evidence
  96. Introduction
  97. Nature of Audit Evidence
  98. Audit Evidence Decisions
  99. Persuasiveness of Evidence
  100. Sufficiency
  101. Combined Effect
  102. Types of Audit Procedures
  103. General Categories
  104. Inspection
  105. External Confirmation
  106. Analytical Procedures
  107. Use of Automated Tools and Techniques
  108. Appropriateness of Types of Procedures
  109. Cost of Types of Evidence
  110. Terms Used in Audit Procedures
  111. Design Analytical Procedures
  112. Compare Client and Industry Data
  113. Compare Client Data with Similar Prior-Period Data
  114. Compare Client Data With Client-Determined Expected Results
  115. Compare Client Data With Auditor-Determined Expected Results
  116. Precision of the Analytical Procedures
  117. Use of Audit Data Analytics and Advanced Technologies
  118. Planning, Performing, and Drawing Conclusions from ADAs
  119. Advanced Technologies
  120. Challenges for Auditors
  121. Documentation
  122. Contents and Organization
  123. Preparation of Working Papers
  124. Ownership of Working Papers
  125. Professional Skepticism, Evidence, and Documentation
  126. Appendix 5A: Common Financial Ratios
  127. Summary
  128. Review Questions
  129. Multiple Choice Questions and Task-Based Simulations
  130. Discussion Questions and Problems
  131. Professional Judgment Problems and Cases
  132. Applying Your Professional Judgment to Hillsburg Hardware
  133. Chapter 6 Client Acceptance, Preliminary Planning, and Materiality
  134. Introduction
  135. Planning for What Can Go Wrong

People also search:

Auditing: The Art and Science of Assurance Engagements

auditing the art and science of assurance engagements solutions

difference between audit and assurance engagement

Related products

© 2019 Test Bank Store Contact Me