Test Bank for Auditing An International Approach 8th Edition By Smieliauskas

PART 1: INTRODUCTION TO AUDITING, PUBLIC PRACTICE, AND PROFESSIONAL RESPONSIBILITIESCHAPTER 1: Introduction to AuditingCHAPTER 2: Auditors’ Professional Roles and ResponsibilitiesCHAPTER 3: Auditors’ Ethical and Legal ResponsibilitiesCHAPTER 4: Reports on Audited Financial Statements PART 2: BASIC AUDITING CONCEPTS AND TECHNIQUESCHAPTER 5: Preliminary Audit Planning: Understanding the Auditee’s BusinessCHAPTER 6: Assessing Risks in an Audit EngagementCHAPTER 7: Internal Control over Financial ReportingCHAPTER 8: Audit Evidence and AssuranceCHAPTER 9: Control Assessment and TestingCHAPTER 10: Audit Sampling PART 3: PERFORMING THE AUDITCHAPTER 11: The Revenues, Receivables, and Receipts Process and Cash Account BalanceCHAPTER 12: The Purchases, Payables, and Payments ProcessCHAPTER 13: Payroll and Production ProcessesCHAPTER 14: The Finance and Investment ProcessCHAPTER 15: Completing the Audit WorkCHAPTER 16: Applying Professional Judgment to Form the Audit Opinion and Issue the Audit ReportPART 4: Other Topics in Professional Public Accounting Practice CHAPTER 17: Other Public Accounting Services and Reports Reviews and Compilations CHAPTER 18: Professional Rules of Conduct Details and Auditor Responsibilities CHAPTER 19: PART II: The Audit of Accounting Estimates: Advanced Issues in the Audit of Accounting CHAPTER 20: Legal Liability Cases CHAPTER 21: Other Professional Accounting Services and Reports, Including Fraud Auditing

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