Test bank for Auditing The Art and Science of Assurance Engagements, 12th Canadian Edition by Alvin A. Arens

Test bank for Auditing The Art and Science of Assurance Engagements, 12th Canadian Edition by Alvin A. Arens

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Auditing The Art and Science of Assurance Engagements, 12th Canadian Edition by Alvin A. Arens Test bank Questions 

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Test bank for Auditing The Art and Science of Assurance Engagements, 12th Canadian Edition by Alvin A. Arens

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Test bank for Auditing The Art and Science of Assurance Engagements, 12th Canadian Edition by Alvin A. Arens
Table of Contents
PART 1 The Auditing Profession

Chapter 1 The demand for an auditing and assurance profession
Chapter 2 The public accounting profession
Chapter 3 Professional relationships: the role of ethics and independence
Chapter 4 Legal liability

PART 2 The Audit Risk Assessment Process

Chapter 5 Audit responsibilities and objectives
Chapter 6 Client risk profile and documentation
Chapter 7 Materiality and risk
Chapter 8 Audit evidence
Chapter 9 Internal controls and control risk
Chapter 10 Audit strategy and evidence mix
Chapter 11 Audit sampling concepts

PART 3 The auditor’s risk response: audit of cycles and accounts

Chapter 12 Audit of the sales and collection cycle: tests of controls
Chapter 13 Completing the tests in the sales and collection cycle: accounts receivable
Chapter 14 Audit of cash balances
Chapter 15 Audit of the human resources and payroll cycle
Chapter 16 Audit of the acquisition and payment cycle
Chapter 17 Audit of the inventory and distribution cycle
Chapter 18 Audit of the capital and acquisition cycle

PART 4 Completing the audit, reporting, and offering other services

Chapter 19 Completing the audit
Chapter 20 Auditor reporting
Chapter 21 Other assurance services including review and compilation engagements

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