This text is appropriate for courses in Auditing and Special Topics in Accounting at the college or university level. Auditing is an upper-level course directed at students in pursuit of a professional accounting designation—CA, CGA, or CMA.
Auditing: The Art and Science of Assurance Engagements illustrates how to make a sound professional judgment while guiding students through the auditing process. Taking a risk-based approach, this text focuses on an auditor’s decision-making process. Integrated current international standards, improved readability and real-world applications offer a practical and theoretical approach to auditing.
Up-to-date information about auditing standards in transition.
Improved readability/reorganized Table of Contents with a more streamlined, logical, thorough presentation of important topics, including audit planning, risk assessment, audit reporting, and information systems.
New Chapter 2, The Public Accounting Profession (previously part of Chapter 1)
New Chapter 10, Corporate Governance and Entity-Level Controls (see sample chapter)
New 4-colour design: Improved student-friendliness of the text with increased visual pictures and an updated 4-colour design.
Key Points: Essential terms highlighted in a different colour
Expanded end of chapter material, with more cases added.
Improved 'real-world' applicability
Discussion questions about a small company, CondoCleaners.com, have been added to focus attention on the needs of small business.
Companion Website with GradeTracker.
The text now comes automatically packaged with Student Access Card allowing access to a variety of valuable resources: