Auditing and Assurance Engagements: Principles and Procedures

This textbook, Auditing: The Art and Science of Assurance Engagements, comprehensively addresses the principles and practices of auditing, particularly within the Canadian context, referencing Canadian Auditing Standards (CASs) and the CPA Code of Professional Conduct. It explores various aspects of the audit process, including risk assessment, internal controls, audit evidence, sampling methodologies, and the application of professional judgment and skepticism. The text differentiates between assurance and non-assurance services, discusses different types of audit opinions, and examines the ethical and legal responsibilities of auditors. Furthermore, it highlights the impact of technology, such as audit data analytics and artificial intelligence, on modern auditing practices and the evolving nature of audit reporting.Full podcast episode available here: YouTube: https://www.youtube.com/playlist?list=PLMvxvfJimu-2cR6odLKtjn99EHQ8EmR_v // Spotify: https://open.spotify.com/show/3Z75bmdxiaHuXCsZNrIEvF // Apple Podcasts: https://podcasts.apple.com/us/podcast/busy-auditor-the-best-books-reviews/id1808857923 — Follow us for more insights & updates: Instagram: https://www.instagram.com/busy_proffesional/ — TikTok: https://www.tiktok.com/@busyprofessional