Auditing and Other Assurance Services, Ninth Canadian Edition

Auditing and Other Assurance Services, Ninth Canadian Edition

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Appropriate for courses in Auditing and Special Topics in Accounting at the college or university level. Auditing is a second-year (upper-level) course directed at students in pursuit of a professional accounting designation-CA, GGA, and CMA.This innovative and easy-to-understand bestseller offers a mixture of auditing theory and practical applications for those who will work for auditing firms. It provides thorough coverage of the entire audit process, taking the reader step-by-step through an audit cycle, then showing how the process relates to all audit cycles. Reflecting the reality of today's working world, particularly the impact of technology on auditing procedures and techniques, the text has been thoroughly revised and updated, and is completely oriented to the practical application of computers in the field of auditing.
It addresses five major issues in this area that have imposed change on the auditing environment: use of computer systems by audit clients; types of computer-based systems used by audit clients; form of working papers used in general practice; student knowledge of automated systems; and integration of automated systems into the review questions, problems, and cases. Students will learn not only auditing procedures, but also how to analyze data.
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Product details

  • Hardback | 848 pages
  • 203.2 x 274.32 x 35.56mm | 1,746.32g
  • Prentice-Hall (Canada)
  • Scarborough, Canada
  • 9th edition
  • 0130091243
  • 9780130091246

Table of contents

I. THE AUDITING PROFESSION. 1. An Overview of Auditing and Assurance Engagements. 2. The Auditor's Report. 3. Professional Ethics. 4. Legal Liability. II. THE FINANCIAL STATEMENT AUDITING PROCESS. 5. Audit Responsibilities and Objectives. 6. Audit Evidence. 7. Audit Planning and Documentation. 8. Materiality and Risk. 9. The Study of Internal Control and Assessment of Control Risk. 10. Overall Audit Plan and Audit Program. III. APPLICATION OF THE AUDITING PROCESS TO THE SALES AND COLLECTION CYCLE. 11. Audit Sampling Concepts. 12. Audit of the Sales and Collection Cycle: Tests of Controls. 13. Analytical Review and the Audit of the Sales and Collection Cycle. 14. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable. IV. APPLICATION OF THE AUDITING PROCESS TO OTHER CYCLES. 15. Audit of the Payroll and Personnel Cycle. 16. Audit of the Acquisition and Payment Cycle. 17. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts. 18. Audit of the Inventory and Warehousing Cycle. 19. Audit of the Capital Acquisition and Repayment Cycle. 20. Audit of Cash Balances. V. COMPLETING THE AUDIT AND OFFERING OTHER ASSURANCE SERVICES. 21. Completing the Audit. 22. Auditing Automated Information Systems: Special Topics. 23. Assurance Services: Attest Engagements. 24. Assurance Services: Direct Reporting Engagements and Business Advisory Services. 25. Assurance Services: Internal Auditing and Comprehensive Auditing. Index.
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