Auditing: The Art and Science of Assurance Engagements, Fourteenth Canadian Edition, 14th edition

  • Alvin A Arens
  • Randal J Elder
  • Mark S Beasley
  • Chris E Hogan
  • Joanne C. Jones

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Auditing: The Art and Science of Assurance Engagements is an introduction to auditing and assurance services. It is intended for use in an introductory auditing course, for one-semester or two-semester instruction at the undergraduate or graduate level. The primary emphasis of the book is on the auditors’ decision-making process in a financial statement audit and, to a lesser degree, other types of assurance engagements. As the title of book reflects, auditing is an art, as it requires considerable use of professional judgment and skepticism, but it is also a science, resting upon a solid frame of technical skills and knowledge of multiple disciplines associated with auditing, such as accounting, tax, and information systems.


0134894804 / 9780134894805 Auditing: The Art and Science of Assurance Engagements, Fourteenth Canadian Edition Plus MyAccountingLab with Pearson eText -- Access Card Package, 14/e


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0134613112 / 9780134613116 Auditing: The Art and Science of Assurance Engagements, Fourteenth Canadian Edition, 14/e

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Table of contents

Part 1 The Auditing Profession
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

Part 2 The Audit Process and Risk Assessment
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 Risks and Designing Tests of Controls
Chapter 10: Develop Risk Response: Audit Strategy and Audit Program
Chapter 11: Audit Sampling Concepts

Part 3 The Auditor's Risk Response: Audit of Cycles and Accounts
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

Part 4 Completing the Audit, Reporting, and Offering Other Services
Chapter 18: Completing the Audit
Chapter 19: Audit Reports on Financial Statements
Chapter 20: Other Assurance and Nonassurances Services

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Published by Pearson Canada (April 1st 2018) - Copyright © 2019