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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Wally J. Smieliauskas is a professor of accounting at the University of Toronto, where he has been a member of the faculty since 1979. He has published articles on a variety of auditing, accounting, and education issues. At the University of Toronto, Professor Smieliauskas developed the first degree-credit introductory auditing course (in 1981) and the first advanced auditing course (in 1990). In 1988 he was the first director of the MBA Co-op Program in Professional Accounting, a position he held until 1993. The program is designed to facilitate the entry of undergraduates from various fields into the profession, and to provide a broader management education as well as specialized training in accounting, auditing, and tax topics. It has evolved to become the Master of Management & Professional Accounting (MMPA) program now offered through the University of Toronto’s Mississauga campus.
Kathryn Bewley has been a professor of accounting and auditing at Ryerson University since 2010, and had previously taught at York University since 1991. She is a member of the Institute of Chartered Accountants of Ontario and began her career in auditing with Clarkson Gordon in Toronto. Professor Bewley received her Ph.D. from the University of Waterloo. Her main research focus is on the impact of regulations, including auditing standards, on the information companies report and how people use that information, with a particular interest in environmental reporting. Her work has been published in several professional and academic journals.
