Auditing Cases
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Auditing Cases
This is the eBook of the printed book and may not include any media, website access codes, or print supplements that may come packaged with the bound book. Auditing Cases provides auditing cases that focus on each of the major activities performed during an audit. Most of the cases are based on actual companies, and a number address financial reporting fraud. The fifth edition includes several new and updated cases.
Canadian Assurance Cases
Author: Julie A. McDonald
language: en
Publisher: John Wiley & Sons
Release Date: 2012-08-28
This casebook focuses on the development and use of critical thinking skills by applying the technical knowledge that students have already learned in other accounting and auditing courses, and applying this knowledge to a case-type question. The case scenarios in this book deal with auditing and review engagements primarily, where the student is typically asked to take on the role of the fiduciary. The book starts with the introduction to a basic assurance case framework and then is arranged by chapter in order of complexity. It provides realistic scenarios that a public accountant may be faced with, along with realistic methods of communication such as writing a report, a letter, or even an email. The scenarios include a variety of organizations, ranging from the small owner-operator to the large public company to the public sector. In all scenarios the companies either follow International Financial Reporting Standards (IFRS) or the Accounting Standards for Private Enterprises (ASPE). All suggested solutions follow the Canadian Auditing Standards (CAS) and the Canadian Standard on Assurance Engagements (CSAE).
Auditing Cases
Unlike other available auditing case books, this volume focuses on the development ofhigher-order skills—such as critical thinking, communication, and interpersonal relations—and provides learners with hands-on exposure to realistic cases involvingallaspects of an audit process.The book offers a collection of 36 auditing cases that address most major activities performed during the conduct of an audit—from client acceptance to issuance of an audit report. Cases involving actual frauds and real companies peak readers' interest and motivation for auditing and helps them develop an awareness of fraud reality. Cases involving the performance of audit procedures and examination of audit evidence give readers the opportunity to obtain “hands-on” experience with tasks performed by auditors—deepening their understanding of auditing. Cases involving information technology, assurance services, and other value-added opportunities expose readers to the changing environment of auditing and the new opportunities available.For accounting professionals thinking about taking the CPA exam, clients hiring accounting firms to conduct an internal audit, and new hires in the field of accounting.