Auditing: The Art and Science of Assurance Engagements, Canadian Edition, 16th edition

Published by Pearson Canada (February 22, 2024) © 2025

  • Alvin A. Arens Michigan State University
  • Randal J. Elder The University of North Carolina Greensboro
  • Mark S. Beasley North Carolina State University
  • Chris E. Hogan Michigan State University
  • Joanne C. Jones York University
  • Bartosz M. Amerski York University
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Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated approach to auditing that details the process from start to finish. Based on the authors' belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students can successfully conduct an audit according to a financial reporting framework.

  1. The Demand for Audit and Other Assurance Services
  2. The Public Accounting Profession and Audit Quality
  3. Professional Ethics and Legal Liability
  4. Audit Responsibilities and Objectives
  5. Audit Evidence
  6. Client Acceptance, Planning, and Materiality
  7. Assessing the Risk of Material Misstatement
  8. Internal Control and COSO Framework
  9. Assessing Control Risk and Designing Tests of Controls
  10. Develop Risk Response: Audit Strategy and Audit Program
  11. Audit Sampling Concepts
  12. Audit of the Revenue Cycle
  13. Audit of the Acquisition and Payment Cycle
  14. Audit of the Inventory and Distribution Cycle
  15. Audit of the Human Resources and Payroll Cycle
  16. Audit of the Capital Acquisition and Repayment Cycle
  17. Audit of Cash Balance
  18. Completing the Audit
  19. Audit Reports on Financial Statements
  20. Other Assurance and Nonassurance Services (Available Online in MyLab Accounting)

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