Test Bank for Auditing The Art and Science of Assurance Engagements, 11th Canadian Edition: Arens

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Product details:

• ISBN-10 ‏ : ‎ 0132088061
• ISBN-13 ‏ : ‎ 978-0132088060
• Author: Alvin A. Arens;  Randal J. Elder

Auditing: The Art and Science of Assurance Engagements illustrates how to make a sound professional judgment while guiding students through the auditing process. Taking a risk-based approach, this text focuses on an auditor’s decision-making process. Integrated current international standards, improved readability and real-world applicability offers a practical and theoretical approach to auditing. 

Table of contents:

1. Chapter 1 The Demand for Audit and Other Assurance Services
2. Introduction
3. What are Assurance Engagements?
4. What is Auditing?
5. Report
6. Why are Audits and Other Assurance Engagements Needed?
7. Reducing Information Risk
8. Common Types of Assurance Engagements
9. Types of Auditors
10. Accounting vs. Auditing
11. Assurance and Nonassurance Services Offered by Public Accountants
12. Nonassurance Services Offered by Public Accounting Firms
13. Summary
14. Review Questions
15. Multiple Choice Questions
16. Discussion Questions and Problems
17. Professional Judgment Problems and Cases
18. Applying Your Professional Judgment to Hillsburg Hardware
19. Chapter 2 The Public Accounting Profession and Audit Quality
20. Introduction
21. An Overview of the Canadian Public Accounting Industry
22. Public Accounting Firms
23. Structure of Public Accounting Firms
24. Requirements to be a Public Accountant
25. Organizations Affecting the Canadian Public Accounting Profession
26. Provincial CPA Organizations
27. Public Company Accounting Oversight Board (PCAOB)
28. Provincial Securities Commissions
29. CPA Canada Assurance Standards
30. Principles Underlying the Financial Statement Audit
31. Personal Responsibilities
32. Performance Responsibilities
33. Reporting Responsibilities
34. The Drivers of Audit Quality
35. Quality Control
36. Summary
37. Review Questions
38. Multiple Choice Questions
39. Discussion Questions and Problems
40. Professional Judgment Problems and Cases
41. Applying Your Professional Judgment at Hillsburg
42. Chapter 3 Professional Ethics and Legal Liability
43. Introduction
44. Professional Ethics and Public Accountants
45. A Framework for Ethical Reasoning
46. Obtain Relevant Facts and Identify the Ethical Issues
47. Consider and Evaluate Courses of Action
48. Ethical Blind Spots
49. Professional Guidance on Ethical Conduct
50. Public Protection
51. Professional Colleagues
52. The Independence Standard for Assurance Engagements
53. Identify Threats
54. Evaluate the Significance of the Threat
55. Enforcement of the Code of Professional Conduct
56. The Expectations Gap
57. Reducing the Expectations Gap
58. Audit Failure and Audit Liability
59. Major Sources of Auditor Liability
60. How Public Accountants Can Minimize Litigation Risk
61. Summary
62. Review Questions
63. Multiple Choice Questions
64. Discussion Questions and Problems
65. Professional Judgment Problems and Cases
66. Applying Your Professional Judgment to Hillsburg Hardware
67. Chapter 4 Audit Responsibilities and Objectives
68. Introduction
69. Management’s Responsibilities
70. Responsibilities of those Charged with Governance
71. Auditor’s Responsibilities
72. Auditors’ Responsibilities for Detecting Material Misstatements
73. Auditor’s Responsibility for Related-Party Relationships and Transactions
74. Auditor’s Responsibility to Consider Laws and Regulations
75. Auditors’ Responsibility to Evaluate Going Concern
76. Framework for Professional Judgment
77. Professional Skepticism
78. Financial Statement Cycles
79. Cycle Approach to Segmenting an Audit
80. Relationships Among Cycles
81. Gather Sufficient and Appropriate Evidence
82. Management Assertions
83. Assertions About Classes of Transactions and Events
84. Assertions About Account Balances
85. An Overview of the Audit Process
86. Client Acceptance
87. Assess Risk of Material Misstatement
88. Perform Risk Responses
89. Summary
90. Review Questions

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