Edition:Canadian 8th Edition
author:by Wally Smieliauskas
ISBN:9781259451270
type:Test bank
format:word/zip
All chapter include
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.