Auditing : an international approach by Smieliauskas, Wally J., 1947-, Bewley, Kathryn, 1955-; Robertson, Jack C. Auditing instant download

Auditing : an international approach by Smieliauskas, Wally J., 1947-, Bewley, Kathryn, 1955-; Robertson, Jack C. Auditing instant download

xxi, 757 p. ; 29 cm, First Canadian ed. published under title: Auditing & other assurance engagements / Jack C. Robertson, Wally J. Smieliauskas. 2nd Canadian ed. published under title: Auditing / Jack C. Robertson, Wally J. Smieliauskas, Includes bibliographical references and index, pt. 1. Introduction to auditing, public practice, and professional responsibilities. Introduction to auditing -- Audit, assurance, and quality control standards -- Reports on audited financial statements -- Professional ethics and auditor responsibilities -- Legal liability, pt. 2. Basic auditing concepts and techniques. Preliminary auditing planning : understanding the auditee -- Assessing risks and internal control -- Audit evidence and assurance -- Control assessment and testing -- Audit sampling, pt. 3. Performing the audit. Revenues, receivables, and receipts process -- Purchases, payables, and payments process -- Production and payroll processes -- Finance and investment process -- Completing the audit, pt. 4. Other professional services. Other public accounting services and reports -- Fraud awareness auditing