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Auditing: The Art and Science of Assurance Engagements (14th Canadian Edition) – eBook PDF
Auditing: The Art and Science of Assurance Engagements, 14th Canadian Edition, (PDF) is an introduction to auditing and assurance services. It is aimed for use in an introductory auditing course, for one-semester or two-semester instruction at the undergraduate or graduate level. The primary focus of the ebook is on the auditors’ decision-making process in a financial statement audit and, to a lesser degree, other kinds of assurance engagements. As the title of ebook reflects, auditing is an art, as it needs considerable use of professional skepticism and judgment, but it is also a science, resting upon a firm frame of technical skills and knowledge of multiple disciplines linked with auditing, such as tax, accounting, and information systems.
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