Canadian Assurance Cases

Résumé du livre

This casebook focuses on the development and use of critical thinking skills by applying the technical knowledge that students have already learned in other accounting and auditing courses, and applying this knowledge to a case-type question. The case scenarios in this book deal with auditing and review engagements primarily, where the student is typically asked to take on the role of the fiduciary.

The book starts with the introduction to a basic assurance case framework and then is arranged by chapter in order of complexity. It provides realistic scenarios that a public accountant may be faced with, along with realistic methods of communication such as writing a report, a letter, or even an email. The scenarios include a variety of organizations, ranging from the small owner-operator to the large public company to the public sector. In all scenarios the companies either follow International Financial Reporting Standards (IFRS) or the Accounting Standards for Private Enterprises (ASPE). All suggested solutions follow the Canadian Auditing Standards (CAS) and the Canadian Standard on Assurance Engagements (CSAE).