Auditing an International Approach 5th Edition Smieliauskas Test Bank

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Product Details:

• ISBN-10 ‏ : ‎ 0070968292
• ISBN-13 ‏ : ‎ 978-0070968295
• Author: Wally J. Smieliauskas, Kathryn Bewley 

Table of contents:

1. PART 1: Introduction to Auditing, Public Practice, and Professional Responsibilities
2. CHAPTER 1: Introduction to Auditing
3. Learning Objectives
4. The Essentials of Auditing, Public Practice, and Professional Responsibilities
5. Introduction: The Concept of Auditing
6. User Demand for Reliable Information
7. Definitions of Auditing
8. International Auditing
9. Application Case with Solution & Analysis: The AuditorÕs Most Important Quality
10. Summary
11. Key Terms
12. Multiple-Choice Questions for Practice and Review
13. Exercises and Problems
14. Appendix 1A: How to Become a Professional Accountant in Canada
15. Appendix 1B: Alternative Theories of the Role of Auditing in Society
16. Appendix 1C: Describe the Different Kinds of Audits, Auditors, and Audit Firm Organizations
17. CHAPTER 2: Auditors’ Professional Roles and Responsibilities
18. Learning Objectives
19. The Essentials of AuditorsÕ Professional Roles and Responsibilities
20. The Current Environment of Auditing
21. Regulation of Public Accounting
22. Practice Standards
23. GAAS
24. Assurance Standards
25. Quality Control Standards
26. Application Case with Solution & Analysis: Which of the GAAS Is Most Important?
27. Summary
28. Key Terms
29. Multiple-Choice Questions for Practice and Review
30. Exercises and Problems
31. Appendix 2A: GAAS of the United States
32. Appendix 2B: Implementation of Quality Control Standards in Canada
33. CHAPTER 3: Auditors’ Ethical and Legal Responsibilities
34. Learning Objectives
35. The Essentials of AuditorsÕ Ethical and Legal Responsibilities
36. Introduction
37. General Ethics
38. Codes of Professional Ethics
39. Independence and Objectivity
40. The Legal Environment and Auditor Legal Responsibilities
41. Liability under Common Law
42. Statutory Law Liability
43. Application Case with Solution & Analysis: Burden of Proof Concept in Law and Auditing
44. Summary
45. Key Terms
46. Multiple-Choice Questions for Practice and Review
47. Exercises and Problems
48. Discussion Cases
49. Appendix 3A: Framework for Critical Thinking

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