This textbookbridges the gap between theory and practice, providing a balanced presentation of auditing concepts and procedures. It reflects the challenges inherent in accounting and auditing practice, including coverage of emerging topics and issues, in both a Canadian and international context.
Auditing: An International Approach (formerly titled Auditing and Other Assurance Engagements) presents a comprehensive, balanced, and current introduction to the auditing field. This text bridges the gap between students' knowledge of accounting principles and the professional practice of accounting and auditing in the working world. Emphasizing a 'cycles' approach, the book covers the financial auditor's decision-making process:1) problem recognition and developing audit objectives,2) evidence collection with audit procedures, and3) making judgements about control risk and the fair presentation of financial statement assertions.Building on the strengths of the first Canadian and former U.S. editions, the authors reflect exciting challenges inherent to current auditing practice and other assurance services. As the revised title suggests, the second edition of this best-selling text has kept pace with the growing importance of International Accounting Standards in the context of Canadian business world.
Smieliauskas/Bewley Auditing: An International Approach provides in-depth coverage of fundamental auditing concepts and techniques in the context of current developments affecting the audit profession and practice in Canada and internationally. These developments include the roll-out of the new audit report expected to go into effect December 15, 2016; a new emphasis on ethical reporting; a continuing emphasis on risk-based auditing, auditor independence, and engagement quality standards; and the further maturation of public accountability boards and their monitoring activities. Recognizing the importance of developing professional judgement and decision making skills, Smieliauskas/Bewley incorporates a critical thinking framework to help structure professional audit decision making and analysis in financial reporting.
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