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ISBN-10 0071061525ISBN-13 9780071061520
ISBN-10 0-07-105141-4ISBN-13 978-0-07-105141-5
Author(s): Smieliauskas, Wally; Bewley, Kate
Publisher: McGraw-Hill Ryerson Ltd. Canada
Copyright year: © 2013 Pages: 800

With the CourseSmart eTextbook version of this title, students can save up to 50% off the cost of a print book, reduce their impact on the environment, and access powerful web tools for learning. Faculty can also review and compare the full text online without having to wait for a print desk copy. CourseSmart is an online eTextbook, which means users need to be connected to the internet in order to access. Students can also print sections of the book for maximum portability. Auditing: An International Approach has always been known for offering comprehensive coverage and a Canadian perspective on international assurance standards. With the transition to new Canadian Auditing Standards (CAS) fully implemented, the sixth edition has been thoroughly updated to meet the needs of auditing instructors and students across Canada. Developed with students in mind, Auditing: An International Approach is recognized for its balanced presentation of auditing concepts and processes. It focuses on explaining the substance and operational meaning of Canadian Auditing Standards in the context of making audit decisions. Recognizing the importance of developing professional judgement and decision making skills, Smieliauskas/Bewley incorporates a critical thinking framework to help structure professional audit decision making and analysis in financial reporting. The sixth edition continues to emphasize ethics, fraud, and corporate governance, and introduces a new chapter on Audit of Accounting Estimates based on the increasing importance of estimation in accounting. Balanced, current, accurate, and comprehensive – Auditing: An International Approach is your guide to the evolving world of auditing.