Auditing
Subtitle: an international approach
By: Wally J. Smieliauskas, Ph.D., C.P.A., C.F.E., Joseph J. Rotman School of Management, University of Toronto, Kathryn Bewley, Ph.D., C.A., Ted Rogers School of Business Management, Ryerson University
Contributors: Bewley, Kathryn, 1955- author
Edition: Sixth edition.
Publisher: McGraw-Hill Ryerson
Published: 2013
Place of publication: Whitby, Ontario]
Language: eng
Number of pages: 775
ISBN-13: 9780071051415
Copyright date: 2013
Subjects: Auditing; Textbooks; Vérification comptable; Manuels d'enseignement supérieur
Notes: Includes index.
Table of contents: title: pt. I. Introduction to Auditing, Public Practice, and Professional Responsibilities. Ch. 1. Introduction to Auditing; title: Ch. 2. Auditors' Professional Roles and Responsibilities; title: Ch. 3. Auditors' Ethical and Legal Responsibilities; title: Ch. 4. Reports on Audited Financial Statements.; title: pt. II. Basic Auditing Concepts and Techniques. Ch. 5. Preliminary Auditing Planning: Understanding the Auditee's Business.; title: Ch. 6. Assessing Risks and Internal Control; title: Ch. 7. Fraud Risk Assessment; title: Ch. 8. Audit Evidence and Assurance; title: Ch. 9. Control Assessment and Testing; title: Ch. 10. Audit Sampling.; title: pt. III. Performing the Audit. Ch. 11. The Revenues, Receivables, and Receipts Process; title: Ch. 12. The Purchases, Payables, and Payments Process; title: Ch. 13. Production and Payroll Processes; title: Ch. 14 The Finance and Investment Process; title: Ch. 15. Audit of Accounting Estimates; title: Ch. 16. Completing the Audit; title: Ch. 17 Applying Professional Judgment to Form the Audit Opinion and Issue the Audit Report.; title: pt. IV. Advanced Issues in Professional Public Accounting Practice. Ch. 18. Other Public Accounting Services and Reports: Reviews and Compilations; title: Ch. 19. Other Professional Accounting Services; title: Ch. 20. Professional Rules of Conduct and Auditor Responsibilities; title: Ch. 21. Legal Liability Cases.