Test Bank for Auditing The Art and Science of Assurance Engagements 14th CANADIAN Edition by Arens

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Table of Contents

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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