Solution Manual for Auditing: The Art and Science of Assurance Engagements, Canadian 12/E 12th Edition Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Ingrid B. Splettstoesser digital download immediately after payment is complete.

Product details:

• ISBN-10 ‏ : ‎ 0132791560
• ISBN-13 ‏ : ‎ 978-0132791564
• Author:  Alvin A. Arens;  Randal J. Elder

This text is appropriate for courses in Auditing and Special Topics in Accounting at the college or university level. Auditing is an upper-level course directed at students in pursuit of a professional accounting designation – CA, CGA, or CMA.

Good auditing is based on both art and science. Auditing, The Art and Science of Assurance Engagement – Your partner in auditing!

Taking a risk-based approach, this text focuses on an auditor’s decision-making process. Integrated current international standards, improved readability and real-world applications offer a practical and theoretical approach to auditing.

Table of contents:

PART 1: Introduction to Assurance andFinancial Statement Auditing

Chapter 1: An Introduction to Assurance and FinancialStatement Auditing

Chapter 2: The Financial Statement Auditing Environment

PART 2: Audit Planning and Basic Auditing Concepts 

Chapter 3: Audit Planning, Types of Audit Tests, andMateriality

Chapter 4: Risk Assessment

Chapter 5: Evidence and Documentation

PART 3: Understanding and Auditing Internal Control

Chapter 6: Internal Control in a Financial Statement Audit

Chapter 7: Auditing Internal Control over FinancialReporting

PART 4: Statistical and Nonstatistical Sampling Toolsfor Auditing 

Chapter 8: Audit Sampling: An Overview and Application toTests of Controls

Chapter 9: Audit Sampling: An Application to SubstantiveTests of Account Balances

PART 5: Auditing Business Processes 

Chapter 10: Auditing the Revenue Process

Chapter 11: Auditing the Purchasing Process

Chapter 12: Auditing the Human Resource Management Process

Chapter 13: Auditing the Inventory Management Process

Chapter 14: Auditing the Financing/Investing Process:Prepaid Expenses, Intangible Assets, and Property, Plant, and Equipment

Chapter 15: Auditing the Financing/Investing Process:Long-Term Liabilities, Stockholders’ Equity, and Income Statement Accounts

Chapter 16: Auditing the Financing/Investing Process: Cashand Investments

PART 6: Completing the Audit and ReportingResponsibilities 

Chapter 17: Completing the Audit Engagement

Chapter 18: Reports on Audited Financial Statements

PART 7: Professional Responsibilities

Chapter 19: Professional Conduct, Independence, and QualityManagement

Chapter 20: Legal Liability

PART 8: Assurance, Attestation, and Internal AuditingServices 

Chapter 21: Assurance, Attestation, and Internal AuditingServices

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