Name: | Test Bank for Auditing An International Approach Canadian 8th Edition by Wally Smieliauskas | |
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ISBN: | 9781259451270 | Author: | by Wally Smieliauskas |
Edition/Type: | Canadian 8th Edition/Test bank | |
Format: | Word Zip/All chapter include | |
Size: | 270KB |
Continuing its strong approach of providing in-depth coverage of fundamental auditing concepts and techniques, Smieliauskas, Auditing explores current developments affecting the audit profession and practice in Canada and internationally. These developments include the roll-out of the new audit report to go into effect December 15, 2018; new assurance standards and terminology; new code of professional conduct; an increased emphasis on ethical reporting; and a continuing emphasis on risk-based auditing, auditor independence, and the Canadian audit environment.