Auditing An International Approach 8th Edition Smieliauskas Test Bank

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Product Details:

• ISBN-10 ‏ : ‎ 1259451275
• ISBN-13 ‏ : ‎ 978-1259451270
• Author: Wally Smieliauskas, Amy Kwan, Kathleen Cogliano, Catherine Barrette

Table of contents:

PART 1: INTRODUCTION TO AUDITING, PUBLIC PRACTICE, AND PROFESSIONAL RESPONSIBILITIES

CHAPTER 1: Introduction to Auditing

CHAPTER 2: Auditors’ Professional Roles and Responsibilities

CHAPTER 3: Auditors’ Ethical and Legal Responsibilities

CHAPTER 4: Reports on Audited Financial Statements

PART 2:  BASIC AUDITING CONCEPTS AND TECHNIQUES

CHAPTER 5:  Preliminary Audit Planning: Understanding the Auditee’s Business

CHAPTER 6:  Assessing Risks in an Audit Engagement

CHAPTER 7:  Internal Control over Financial Reporting

CHAPTER 8:  Audit Evidence and Assurance

CHAPTER 9:  Control Assessment and Testing

CHAPTER 10:  Audit Sampling

PART 3:  PERFORMING THE AUDIT

CHAPTER 11:  The Revenues, Receivables, and Receipts Process and Cash Account Balance

CHAPTER 12:  The Purchases, Payables, and Payments Process

CHAPTER 13:  Payroll and Production Processes

CHAPTER 14:  The Finance and Investment Process

CHAPTER 15:  Completing the Audit Work

CHAPTER 16:  Applying Professional Judgment to Form the Audit Opinion and Issue the Audit Report

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