Smieliauskas/Bewley’s Auditing: An International Approach (PDF) provides in-depth coverage of fundamental auditing techniques and concepts in the context of current developments affecting the audit practice and profession in Canada and internationally. These developments include the roll-out of the new audit report expected to go into effect December 15, 2016; a continuing emphasis on risk-based auditor independence, auditing, and engagement quality standards; a new emphasis on ethical reporting; and the further maturation of public accountability boards and their monitoring activities.
Recognizing the importance of developing professional judgment and decision making skills, Smieliauskas and Bewley incorporate a critical thinking framework to help structure professional audit analysis and decision making in financial reporting.
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NOTE: This sale doesn’t include any online codes. Only the eBook Auditing: An International Approach 7th Edition in PDF form is included