Auditing An International Approach 7 Edition By Bewley – Test Bank
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Test Bank For Auditing An International Approach 7 Edition By Bewley
- Smieliauskas/Bewley Auditing: An International Approach provides in-depth coverage of fundamental auditing concepts and techniques in the context of current developments affecting the audit profession and practice in Canada and internationally. These developments include the roll-out of the new audit report expected to go into effect December 15, 2016; a new emphasis on ethical reporting; a continuing emphasis on risk-based auditing, auditor independence, and engagement quality standards; and the further maturation of public accountability boards and their monitoring activities.
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.