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This casebook focuses on the development and use of criticalthinking skills by applying the technical knowledge that studentshave already learned in other accounting and auditing courses, andapplying this knowledge to a case-type question. The case scenariosin this book deal with auditing and review engagements primarily,where the student is typically asked to take on the role of thefiduciary. The book starts with the introduction to a basic assurance caseframework and then is arranged by chapter in order of complexity.It provides realistic scenarios that a public accountant may befaced with, along with realistic methods of communication such aswriting a report, a letter, or even an email. The scenarios includea variety of organizations, ranging from the small owner-operatorto the large public company to the public sector. In all scenariosthe companies either follow International Financial ReportingStandards (IFRS) or the Accounting Standards for PrivateEnterprises (ASPE). All suggested solutions follow the CanadianAuditing Standards (CAS) and the Canadian Standard on AssuranceEngagements (CSAE).
This is a collection of Canadian legal decisions, primarily from the Supreme Court of Canada, along with international cases that have bearing on Canadian law. The selected cases raise and respond to current and controversial issues in political and legal philosophy. Cases have been edited to present key legal principles and methods of judicial reasoning in action, showing not only what was decided but also how the decisions were made. Topics include: constitutional law, fundamental freedoms, equality rights, civil and criminal responsibility, and sovereignty. This new fifth edition adds over two dozen new cases, including new sections on Indigenous issues and international law. A helpful glossary of common legal terms has also been added as an appendix.
This book introduces Software Quality Assurance (SQA) and provides an overview of standards used to implement SQA. It defines ways to assess the effectiveness of how one approaches software quality across key industry sectors such as telecommunications, transport, defense, and aerospace. Includes supplementary website with an instructor’s guide and solutions Applies IEEE software standards as well as the Capability Maturity Model Integration for Development (CMMI) Illustrates the application of software quality assurance practices through the use of practical examples, quotes from experts, and tips from the authors