Instant download Test Bank for Auditing The Art and Science of Assurance Engagements, 11th Canadian Edition: Arens pdf docx epub after payment.
Product details:
- ISBN-10 : 0132088061
- ISBN-13 : 978-0132088060
- Author: Alvin A. Arens;
Table of contents:
- Chapter 1 The Demand for Audit and Other Assurance Services
- Introduction
- What are Assurance Engagements?
- What is Auditing?
- Report
- Why are Audits and Other Assurance Engagements Needed?
- Reducing Information Risk
- Common Types of Assurance Engagements
- Types of Auditors
- Accounting vs. Auditing
- Assurance and Nonassurance Services Offered by Public Accountants
- Nonassurance Services Offered by Public Accounting Firms
- Summary
- Review Questions
- Multiple Choice Questions
- Discussion Questions and Problems
- Professional Judgment Problems and Cases
- Applying Your Professional Judgment to Hillsburg Hardware
- Chapter 2 The Public Accounting Profession and Audit Quality
- Introduction
- An Overview of the Canadian Public Accounting Industry
- Public Accounting Firms
- Structure of Public Accounting Firms
- Requirements to be a Public Accountant
- Organizations Affecting the Canadian Public Accounting Profession
- Provincial CPA Organizations
- Public Company Accounting Oversight Board (PCAOB)
- Provincial Securities Commissions
- CPA Canada Assurance Standards
- Principles Underlying the Financial Statement Audit
- Personal Responsibilities
- Performance Responsibilities
- Reporting Responsibilities
- The Drivers of Audit Quality
- Quality Control
- Summary
- Review Questions
- Multiple Choice Questions
- Discussion Questions and Problems
- Professional Judgment Problems and Cases
- Applying Your Professional Judgment at Hillsburg
- Chapter 3 Professional Ethics and Legal Liability
- Introduction
- Professional Ethics and Public Accountants
- A Framework for Ethical Reasoning
- Obtain Relevant Facts and Identify the Ethical Issues
- Consider and Evaluate Courses of Action
- Ethical Blind Spots
- Professional Guidance on Ethical Conduct
- Public Protection
- Professional Colleagues
- The Independence Standard for Assurance Engagements
- Identify Threats
- Evaluate the Significance of the Threat
- Enforcement of the Code of Professional Conduct
- The Expectations Gap
- Reducing the Expectations Gap
- Audit Failure and Audit Liability
- Major Sources of Auditor Liability
- How Public Accountants Can Minimize Litigation Risk
- Summary
- Review Questions
- Multiple Choice Questions
- Discussion Questions and Problems
- Professional Judgment Problems and Cases
- Applying Your Professional Judgment to Hillsburg Hardware
- Chapter 4 Audit Responsibilities and Objectives
- Introduction
- Management’s Responsibilities
- Responsibilities of those Charged with Governance
- Auditor’s Responsibilities
- Auditors’ Responsibilities for Detecting Material Misstatements
- Auditor’s Responsibility for Related-Party Relationships and Transactions
- Auditor’s Responsibility to Consider Laws and Regulations
- Auditors’ Responsibility to Evaluate Going Concern
- Framework for Professional Judgment
- Professional Skepticism
- Financial Statement Cycles
- Cycle Approach to Segmenting an Audit
- Relationships Among Cycles
- Gather Sufficient and Appropriate Evidence
- Management Assertions
- Assertions About Classes of Transactions and Events
- Assertions About Account Balances
- An Overview of the Audit Process
- Client Acceptance
- Assess Risk of Material Misstatement
- Perform Risk Responses
- Summary
- Review Questions
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