Auditing: An International Approach has always been known for offering a Canadian perspective on international assurance standards. Now, given the shift to international auditing standards effective December 2010, the fifth edition fully integrates the updated Canadian Auditing Standards (CAS) as a result of these changes. Developed with students in mind, Auditing: An International Approach is recognized for its balanced presentation of auditing concepts and processes. It focuses on explaining the substance and operational meaning of Canadian auditing standards in the context of making audit decisions. The fifth edition has been updated to reflect the ongoing changes in the Canadian and international business environment, and continues to emphasize ethics, fraud, and corporate governance. Recognizing the importance of developing professional judgement and decision-making skills, Smieliauskas/Bewley also introduces a critical thinking framework to help structure professional audit decision making and analysis in financial reporting. Balanced, current, accurate, authoritative, and comprehensive - Auditing: An International Approach is your guide to the evolving world of auditing.
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