Test bank for Auditing The Art and Science of Assurance Engagements, 12th Canadian Edition by Alvin A. Arens

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Test bank for Auditing The Art and Science of Assurance Engagements, 12th Canadian Edition by Alvin A. Arens

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DescriptionTest bank for Auditing The Art and Science of Assurance Engagements, 12th Canadian Edition by Alvin A. Arens Table of Contents PART 1 The Auditing Profession Chapter 1 The demand for an auditing and assurance profession Chapter 2 The public accounting profession Chapter 3 Professional relationships: the role of ethics and independence Chapter 4 Legal liability PART 2 The Audit Risk Assessment Process Chapter 5 Audit responsibilities and objectives Chapter 6 Client risk profile and documentation Chapter 7 Materiality and risk Chapter 8 Audit evidence Chapter 9 Internal controls and control risk Chapter 10 Audit strategy and evidence mix Chapter 11 Audit sampling concepts PART 3 The auditor’s risk response: audit of cycles and accounts Chapter 12 Audit of the sales and collection cycle: tests of controls Chapter 13 Completing the tests in the sales and collection cycle: accounts receivable Chapter 14 Audit of cash balances Chapter 15 Audit of the human resources and payroll cycle Chapter 16 Audit of the acquisition and payment cycle Chapter 17 Audit of the inventory and distribution cycle Chapter 18 Audit of the capital and acquisition cycle PART 4 Completing the audit, reporting, and offering other services Chapter 19 Completing the audit Chapter 20 Auditor reporting Chapter 21 Other assurance services including review and compilation engagements

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