Auditing: An International Approach
Auditing: An International Approach (formerly titled Auditing and Other Assurance Engagements) presents a comprehensive, balanced, and current introduction to the auditing field. This text bridges the gap between students' knowledge of accounting principles and the professional practice of accounting and auditing in the working world. Emphasizing a 'cycles' approach, the book covers the financial auditor's decision-making process:1) problem recognition and developing audit objectives,2) evidence collection with audit procedures, and3) making judgements about control risk and the fair presentation of financial statement assertions.Building on the strengths of the first Canadian and former U.S. editions, the authors reflect exciting challenges inherent to current auditing practice and other assurance services. As the revised title suggests, the second edition of this best-selling text has kept pace with the growing importance of International Accounting Standards in the context of Canadian business world.
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Generally Accepted Auditing Standards GAAS
GAAS Reporting Standards
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accepted accounting principles accepted auditing standards account balances accounts payable accounts receivable AICPA amount analytical procedures assets assurance engagements audit procedures audit program audit report audit risk auditor's report balance sheet bank basis cash receipts Chapter CHECKPOINTS cheques CICA client company's confirmation control account control procedures control risk assessment controls audit Corporation cost criteria customers December 31 detect determine disclosure documents employees errors ethics evaluation evidence example Exhibit expense financial statement assertions financial statements forecast fraud GAAP Handbook Section identify income independent internal auditors internal control inventory investment issued LEARNING OBJECTIVE liability management's material misstatement ments obtain operations opinion paragraph payroll percent performed personnel planning practice problems production professional provincial public accounting purchase records responsibility revenue rules sales invoices securities specific substantive procedures test of controls tion transactions Vouch year-end