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Home > Business and Economics Books > Finance and accounting > Accounting > Management accounting, bookkeeping and auditing > Essentials of Auditing, Assurance Services and Ethics in Australia
Essentials of Auditing, Assurance Services and Ethics in Australia

Essentials of Auditing, Assurance Services and Ethics in Australia


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About the Book

The book is a concise introduction to auditing for students who have not had significant experience in the field. It is also appropriate for introductory professional development courses for accounting firms, internal auditors and government auditors. The primary emphasis in this text is on the auditor's decision-making process. The purpose is to integrate the most important concepts of auditing with certain practical aspects in a logical manner to assist students in understanding audit decision-making and evidence accumulation. Technology, e-commerce, and fraud issues are also integrated throughout the chapters, making it one of the most up-to-date texts, not only in current standards, but in keeping up with the digital world. ACL version 9 student software and activities on CD-ROM with this edition help develop proficiency in this internationally market leading audit software.

Table of Contents:
PART I: The Auditing Profession 1. Demand for audit and assurance services 2. Audit reports 3. Audit regulation and quality PART II: The Audit Process 4. Audit responsibilities and objectives 5. Audit evidence 6. Audit planning and documentation 7. Materiality and risk 8. Internal control and control risk 9. Fraud auditing 10. The impact of information technology on the audit process 11. Overall audit plan and audit program 12. Audit and tests of controls in the sales and collection cycle 13. Audit sampling PART III: Application of the Audit Process to the Sales and Collection Cycles 14. Audit of transaction cycles and financial balance statements 15. Completing the audit PART IV: Other Assurance and Nonassurance services 16. Other assurance engagements and environments Lecturers: Does this table of contents fit your course? This text has been written to facilitate ease of customisation. Talk to your Sales Representative today about building a custom book that will specifically address the needs of your unit.


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Product Details
  • ISBN-13: 9781442508224
  • Publisher: Pearson Education Australia
  • Publisher Imprint: Pearson Education Australia
  • Language: English
  • ISBN-10: 1442508221
  • Publisher Date: 29 Jul 2009
  • Binding: SA


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