TEST BANK
Stanley Faria
Humber College
Auditing:
The Art and Science of Assurance Engagements
Fourteenth Canadian Edition
Alvin A. Arens
Michigan State University
Randal J. Elder
Syracuse University
Mark S. Beasley
North Carolina State University
Chris E. Hogan
Michigan State University
Joanne C. Jones
York University
ISBN: 978-0-13-483502-0
Copyright © 2019 Pearson Canada Inc., Toronto, Ontario. All rights reserved. This work is protected by Canadian copyright laws and is provided solely for the use of instructors in teaching their courses and assessing student learning.
Dissemination or sale of any part of this work (including on the Internet) will destroy the integrity of the work and is not permitted. The copyright holder grants permission to instructors who have adopted Auditing: The Art and Science of Assurance Engagements, by Arens, Elder, Beasley, Hogan, and Jones, to post this material online only if the use of the website is restricted by access codes to students in the instructor’s class that is using the textbook and provided the reproduced material bears this copyright notice.
CONTENTS
Chapter 1 The Demand for Audit and Other Assurance Services Chapter 2 The Public Accounting Profession and Audit Quality Chapter 3 Professional Ethics and Legal Liability
Chapter 4 Audit Responsibilities and Objectives Chapter 5 Audit Evidence
Chapter 6 Client Acceptance, Planning, and Materiality Chapter 7 Assessing the Risk of Material Misstatement Chapter 8 Internal Control and COSO Framework
Chapter 9 Assessing Control Risk and Designing Tests of Controls Chapter 10 Develop Risk Response: Audit Strategy and Audit Program Chapter 11 Audit Sampling Concepts
Chapter 12 Audit of the Revenue Cycle
Chapter 13 Audit of the Acquisition and Payment Cycle Chapter 14 Audit of the Inventory and Distribution Cycle Chapter 15 Audit of the Human Resources and Payroll Cycle Chapter 16 Audit of the Capital Acquisition and Repayment Cycle Chapter 17 Audit of Cash Balances
Chapter 18 Completing the Audit
Chapter 19 Audit Reports on Financial Statements Chapter 20 Other Assurance and Nonassurance Services
Copyright © 2019 Pearson Canada Inc., Toronto, Canada ii
