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Auditing The Art and Science of Assurance Engagements, 15th Canadian Edition By Alvin Arens, Randal Elder, Mark Beasley, Chris Hogan | [eBook][PDF]

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Auditing The Art and Science of Assurance Engagements, 15th Canadian Edition By Alvin Arens, Randal Elder, Mark Beasley, Chris Hogan | [eBook][PDF] | Hallmark features of this title Still Confus ... ed? Read This. We have developed several conversations in which the two junior auditors, Mitch and AJ, ask questions about various concepts that, through our years of teaching, we have found students tend to find confusing. The conversations are light in tone, but are designed to provide analogies or examples that students can relate to and, hopefully, they will “get it.” We cover questions such as “Audit Opinions – Clean or Dirty?” and “Data Analytics and Artificial Intelligence in Audit, What, How, and Why?” Applying Your Professional Judgement to Hillsburg Hardware Limited. We continue to develop Hillsburg Hardware Limited, which has been a feature of this book for a very long time, to reflect the ever-evolving Canadian business environment. At the end of each chapter, we provide a transcript of a conversation among the various audit team members that cover the concepts in the chapters. Students are then asked to apply their professional judgement and answer the related questions. Many of the questions highlight issues that have occurred due to the impact of COVID on Hillsburg’s operations. Problems and Cases. All chapters include several new and revised professional judgment problems and cases. Many of the problems are based upon actual companies. Additionally, each chapter identifies new or revised Discussion Questions and Problems that instructors can use in class to generate discussion about important topics. These problems are highlighted by an “in-class” discussion icon in the margin next to the related question. [Show More]

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