Business Administration > TEST BANK > Auditing: The Art and Science of Assurance Engagements 15th Canadian Edition By Alvin Arens, Randal  (All)

Auditing: The Art and Science of Assurance Engagements 15th Canadian Edition By Alvin Arens, Randal Elder, Mark Beasley-TEST BANK.

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Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated approach to auditing that detai... ls the process from start to finish. Based on the authors’ belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text’s primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students can successfully conduct an audit according to a financial reporting framework. 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 Risk 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 [Show More]

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