(Original PDF) Auditing: A Practical Approach, 2nd Canadian Edition – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 1118849418
- ISBN-13 : 978-1118849415
- Author:
The second Canadian edition of Auditing: a Practical Approach provides a concise, practical and readable option for students studying auditing at an undergraduate and postgraduate level. The text reflects how a quality audit is conducted in practice and the issues that are of greatest concern to industry professionals.
In order to communicate the key elements of the audit process a hypothetical case study, Cloud 9, underpins the audit process and methodology while providing clarity on how general audit principles are applied in practice.
Table contents:
1 Introduction and overview of audit and assurance
2 Ethics, legal liability, and client acceptance
3 Audit planning I
4 Audit planning II
5 Audit evidence
6 Sampling and overview of the risk response phase of the audit
7 Gaining an understanding of the client’s system of internal controls
8 Execution of the audit—testing of controls
9 Execution of the audit—performing substantive procedures
10 Substantive testing and balance sheet accounts
11 Substantive testing and income statement accounts
12 Completing and reporting on the audit
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