Auditing: an international approach
McGraw-Hill Ryerson, Oct 2, 2003 - Business & Economics - 826 pages
This textbookbridges the gap between theory and practice, providing a balanced presentation of auditing concepts and procedures. It reflects the challenges inherent in accounting and auditing practice, including coverage of emerging topics and issues, in both a Canadian and international context.
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Assurance Audit and Quality Control Standards
Reports on Audited Financial Statements
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accepted accounting principles accepted auditing standards account balances accounting principles accounts payable accounts receivable AICPA amount assets assurance engagements audit evidence audit procedures audit program audit report audit risk auditing standards auditor's report balance sheet bank Canadian cash receipts Chapter cheques CICA client company's confirmation control account control procedures control risk assessment controls audit Corporation cost criteria detect determine disclosure documents employees enquiry errors ethics evaluation example Exhibit expense financial statement assertions financial statements forecast fraud GAAP Handbook 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 production professional public accounting purchase records responsibility revenue rules sales invoices Section securities specific substantive substantive procedures test of controls tion transactions Vouch year-end