TEST BANK FOR Auditing: A Practical Approach, 4th Canadian Edition Share Icon by Robyn Moroney, Fiona Campbell, Jane Hamilton, Valerie Warren ISBN: 978-1-119-70948-0 ALL CHAPTERS COVERED YOUR ULTIMATE GUIDE 100% VERIFIED A+ GRADE ASSURED!!!!! NEW LATEST U

TESTBANK FOR AUDITING A PRACTICAL APPROACH
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, 4TH CANADIAN EDITION 4TH EDITION, KINDLE EDITIO
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N BY ROBYN MORONEY , FIONA CAMPBELL , JANE H
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AMILTON , VALERIE WARREN
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CHAPTER 1 J A




INTRODUCTION AND OVERVIEW OF AUDIT AND ASSURAN
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CE

CHAPTER LEARNING OBJECTIVES
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1. DefineJAanJAassuranceJAengagement.
AnJAassuranceJAengagementJAinvolvesJAanJAassuranceJAproviderJAarrivingJAatanJAopinionJAaboutJA
someJAinformationJAbeingJAprovidedJAbyJAtheirJAclientJAtoaJAthirdJAparty.JAAJAfinancialJAstatementJA
auditJAisJAoneJAtypeJAofJAassuranceengagement.JAThisJAengagementJAinvolvesJAanJAauditorJAarri
vingJAatJAanJAopinionaboutJAtheJAfairJApresentationJAofJAtheJAfinancialJAstatements.JATheJAauditrep
ortJAisJAaddressedJAtoJAtheJAshareholdersJAofJAtheJAcompanyJAbeingJAaudited,butJAotherJAusersJA
mayJAreadJAtheJAfinancialJAstatements.JALearningJAaboutauditingJAandJAassuranceJArequiresJAanJ
A understandingJAofJAauditingJAandassuranceJAterminology,JAincludingJAtermsJAsuchJAasJAauditJAri
sk,JAmateriality,internalJAcontrols,JAlistedJAentity,JAandJAassertions.




2. ExplainJAwhyJAthereJAisJAaJAdemandJAforJAauditJAandJAassuranceJAservices.
FinancialJAstatementJAusersJAincludeJAinvestorsJA(shareholders),JAsuppliers,customers,JAlender
s,JAemployees,JAgovernments,JAandJAtheJAgeneralJApublic.TheseJAgroupsJAofJAusersJAdemandJAa
uditedJAfinancialJAstatementsJAbecauseJAoftheirJAremotenessJAfromJAtheJAentity,JAaccountingJAco
mplexity,JAtheirincentivescompetingJAwithJAthoseJAofJAtheJAentity‘sJAmanagers,JAandJAtheirJAneed
forJAreliableJAinformationJAonJAwhichJAtoJAbaseJAdecisions.JATheJAtheoriesJAusedtoJAdescribeJAtheJA
demandJAforJAauditJAandJAassuranceJAservicesJAareJAagencytheory,JAtheJAinformationJAhypothesi
s,JAandJAtheJAinsuranceJAhypothesis.




3. DifferentiateJAbetweenJAtypesJAofJAassuranceJAservices.
AssuranceJAservicesJAincludeJAfinancialJAstatementJAaudits,JAcomplianceaudits,JAperformanceJAa
udits,JAcomprehensiveJAaudits,JAinternalJAaudits,andJAassuranceJAonJAcorporateJAsocialJArespon
sibilityJA(CSR)JAdisclosures.




4. ExplainJAtheJAdifferentJAlevelsJAofJAassurance.
TheJAdifferentJAlevelsJAofJAassuranceJAincludeJAreasonableJAassurance,JAwhichisJAtheJAhighestJAle
velJAofJAassurance,JAlimitedJAassurance,JAandJAnoJAassurance.ReasonableJAassuranceJAisJAprovi
dedJAonJAanJAauditJAofJAaJAcompany‘sfinancialJAstatements.JALimitedJAassuranceJAisJAprovidedJAi
acompany‘sJ A financial Dsotwante
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5. OutlineJAdifferentJAauditJAopinions
AnJAauditorJAcanJAissueJAanJAunmodifiedJAopinion,JAalsoJAknownJAasJAaJAcleanreport,JAorJAanJAunm
odifiedJAopinionJAwithJAanJAemphasisJAofJAmatterJAparagraph.Alternatively,JAaJAmodifiedJAopinion
JA mayJAbeJAissuedJAasJAaJAqualified,JAanadverse,JAorJAaJAdisclaimerJAofJAopinion.




6. DifferentiateJAbetweenJAtheJArolesJAofJAtheJApreparerJAandJAtheJAauditor,JAandJAdiscu
ssJAtheJAdifferentJAfirmsJAthatJAprovideJAassuranceJAservices.
ItJAisJAtheJAresponsibilityJAofJAaJAcompany‘sJAgoverningJAbodyJAtoJAensureJAthatitsJAfinancialJAstat
ementsJAareJArelevant,JAreliable,JAcomparable,JAunderstandable,andJAtrueJAandJAfair.JAItJAisJAtheJAr
esponsibilityJAofJAtheJAauditorJAtoJAformJAanopinionJAonJAtheJAfairJApresentationJAofJAtheJAfinancialJA
statements.JAInJAdoing,soJA1-JA2JAAuditing:JAAJAPracticalJAApproach,JAFourthJACanadianJAEdition



theJAauditorJAmustJAmaintainJAprofessionalJAscepticismJAandJAutilizeJAprofessionaljudgementJAand
JA dueJAcare.


TheJAfirmsJAthatJAprovideJAassuranceJAservicesJAincludeJAtheJABig-
4internationalJAfirms,JAtheJAnationalJAfirmsJA(withJAinternationalJAlinks),localJAandJAregionalJAfirms,
JA andJAconsultingJAfirmsJAthatJAtendJAtoJAspecializeinJAassuranceJAofJACSRJAandJAenvironmentalJA
disclosures.




7. IdentifyJAtheJAdifferentJAregulators,JAlegislation,JAandJAregulationsJAsurrounding
JA theJAassuranceJAprocess.
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IntroductionJAandJAOverviewJAofJAAuditJAandJAAssurance 1JA-JA3




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