Wally Smieliauskas's Books

Auditing and Society

Research on Audit Practice and Regulations

By: Wally Smieliauskas,Minlei Ye,Ping Zhang

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Auditing and Society

Research on Audit Practice and Regulations

By: Wally Smieliauskas,Minlei Ye,Ping Zhang

Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor’s role in evaluating the financial reporting of an auditee—a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.

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Page Count

269

Publisher

Routledge

Published Date

ISBN 10

0429854129

ISBN 13

9780429854125

Auditing

An International Approach

By: Wally J. Smieliauskas,Wally Smieliauskas,Jack C. Robertson

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Auditing

An International Approach

By: Wally J. Smieliauskas,Wally Smieliauskas,Jack C. Robertson

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.

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Page Count

856

Publisher

McGraw-Hill Ryerson

Published Date

ISBN 10

0070914176

ISBN 13

9780070914179

Auditing

An International Approach

By: Jack C. Robertson,Smieliauskas, Wally

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Auditing

An International Approach

By: Jack C. Robertson,Smieliauskas, Wally

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.

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Page Count

930

Publisher

McGraw-Hill Ryerson

Published Date

ISBN 10

007087137X

ISBN 13

9780070871373

Auditing: an International Approach

By: Waldemar John Smieliauskas,Kathryn Bewley,Wally Smieliauskas

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Auditing: an International Approach

By: Waldemar John Smieliauskas,Kathryn Bewley,Wally Smieliauskas

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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Page Count

800

Publisher

McGraw-Hill Ryerson

Published Date

ISBN 10

1259087468

ISBN 13

9781259087462

Auditing

An International Approach

By: Jack C. Robertson,Smieliauskas, Wally

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Auditing

An International Approach

By: Jack C. Robertson,Smieliauskas, Wally

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Page Count

930

Publisher

McGraw-Hill Ryerson

Published Date

ISBN 10

007087137X

ISBN 13

9780070871373

Auditing and Society

Research on Audit Practice and Regulations

By: Wally Smieliauskas,Minlei Ye,Ping Zhang

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Auditing and Society

Research on Audit Practice and Regulations

By: Wally Smieliauskas,Minlei Ye,Ping Zhang

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Page Count

489

Publisher

Routledge

Published Date

ISBN 10

0429854110

ISBN 13

9780429854118

Auditing

By: Wally Smieliauskas,Jack C. Robertson,Kathryn Bewley

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Auditing

By: Wally Smieliauskas,Jack C. Robertson,Kathryn Bewley

In November of 2001, the Texas-based energy giant, Enron, filed for bankruptcy amidst the scandal of institutionalized, systematic, and creative accounting fraud. The impact of this scandal has been felt worldwide. There have been radical changes in audit standards and the regulatory environment, as well as significantly revised expectations of the auditor's role in corporate governance and capital markets. Now, more than ever before, auditor's and their clients are faced with considerable risks. Developed with students in mind, Auditing: An International Approach is recognized for its balanced presentation of auditing concepts and processes. The fourth edition has been updated to reflect ongoing changes in the post-Enron environment, including expanded coverage of ethics, fraud, corporate governance, independence risk, the role of audit committees. It now also introduces the importance of a critical-thinking framework to help structure professional audit decision making and analysis in financial reporting.Auditing: An International Approach focuses on explaining the substance and operational meaning of Canadian auditing standards in the context of making audit decisions. International standards on Auditing are discussed as appropriate and specific, U.S. auditing standards are also reviewed when considered important in the Canadian environment. With Canadian auditing standards in the process of harmonizing with International Standards, this unique international perspective is more important than ever and brings students to the leading edge of auditing.Balanced, current, accurate, authoritative, and comprehensive, Auditing: An International Approach is your guide to the evolving world of auditing.

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Page Count

800

Publisher

Whitby, Ont. : McGraw-Hill Ryerson

Published Date

ISBN 10

0070951691

ISBN 13

9780070951693

Book's by Wally Smieliauskas

Auditing and Society

Auditing and Society

Auditing

Auditing

Auditing

Auditing

Auditing: an International Approach

Auditing: an International Approach

Auditing

Auditing

Auditing and Society

Auditing and Society

Auditing

Auditing

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