INSTRUCTOR’S SOLUTIONS MANUAL
Auditing
The Art and Science of Assurance Engagements
Fourteenth Canadian Edition
Alvin A. Arens
Former PricewaterhouseCoopers Emeritus Professor, Michigan State University
Randal J. Elder
Syracuse University
Mark S. Beasley
North Carolina State University, Deloitte Professor of Enterprise Risk Management
Chris E. Hogan
Michigan State University
Joanne C. Jones
York University
Copyright © 2019 Pearson Canada Inc., Toronto, Ontario. All rights reserved. This work is protected by
Canadian copyright laws and is provided solely for the use of instructors in teaching their courses and assessing
student learning. Dissemination or sale of any part of this work (including on the Internet) will destroy the
integrity of the work and is not permitted. The copyright holder grants permission to instructors who have
adopted Auditing: The Art and Science of Assurance Engagements, Fourteenth Canadian Edition, by Arens,
Elder, Beasley, Hogan, and Jones, to post this material online only if the use of the website is restricted by
access codes to students in the instructor’s class that is using the textbook and provided the reproduced
material bears this copyright notice.
Auditing
The Art and Science of Assurance Engagements
Fourteenth Canadian Edition
Alvin A. Arens
Former PricewaterhouseCoopers Emeritus Professor, Michigan State University
Randal J. Elder
Syracuse University
Mark S. Beasley
North Carolina State University, Deloitte Professor of Enterprise Risk Management
Chris E. Hogan
Michigan State University
Joanne C. Jones
York University
Copyright © 2019 Pearson Canada Inc., Toronto, Ontario. All rights reserved. This work is protected by
Canadian copyright laws and is provided solely for the use of instructors in teaching their courses and assessing
student learning. Dissemination or sale of any part of this work (including on the Internet) will destroy the
integrity of the work and is not permitted. The copyright holder grants permission to instructors who have
adopted Auditing: The Art and Science of Assurance Engagements, Fourteenth Canadian Edition, by Arens,
Elder, Beasley, Hogan, and Jones, to post this material online only if the use of the website is restricted by
access codes to students in the instructor’s class that is using the textbook and provided the reproduced
material bears this copyright notice.
