Auditing
Subtitle: an international approach
By: Wally J. Smieliauskas, Kathryn Bewley
Contributors: Bewley, Kathryn, 1955-; Robertson, Jack C.
Edition: 5th ed.
Publisher: McGraw-Hill Ryerson
Published: 2009
Place of publication: [Toronto]
Language: eng
Number of pages: 757
ISBN-13: 9780070968295
Copyright date: 2010
Subjects: Auditing; Textbooks; Vérification comptable; Manuels d'enseignement supérieur
Notes: First Canadian ed. published under title: Auditing & other assurance engagements / Jack C. Robertson, Wally J. Smieliauskas. 2nd Canadian ed. published under title: Auditing / Jack C. Robertson, Wally J. Smieliauskas.

Includes bibliographical references and index.
Table of contents: title: pt. 1. Introduction to auditing, public practice, and professional responsibilities. Introduction to auditing; title: Audit, assurance, and quality control standards; title: Reports on audited financial statements; title: Professional ethics and auditor responsibilities; title: Legal liability.; title: pt. 2. Basic auditing concepts and techniques. Preliminary auditing planning : understanding the auditee; title: Assessing risks and internal control; title: Audit evidence and assurance; title: Control assessment and testing; title: Audit sampling.; title: pt. 3. Performing the audit. Revenues, receivables, and receipts process; title: Purchases, payables, and payments process; title: Production and payroll processes; title: Finance and investment process; title: Completing the audit.; title: pt. 4. Other professional services. Other public accounting services and reports; title: Fraud awareness auditing.