Gay, Grant
Auditing and assurance services in Australia Grant Gay and Roger Simnett - 6th ed. - North Ryde, NSW : McGraw-Hill Education, c2015. - xxv, 636 p. : ill. ; 27 cm.
Includes index.
PART 1: The auditing and assurance services profession. 1. Assurance and auditing: an overview
2. Audit regulation, structure of the profession and auditor's liability
3. Ethics, independence and corporate governance
PART 2: Planning and risk assessment. 4. Overview of elements of the financial report audit process
5. Planning, understanding the entity and evaluating business risk
6. Assessing inherent risk and other specific business risks
7. Understanding and assessing internal control
PART 3: Response to assessed risks: Tests of controls and tests of details. 8. Tests of controls
9. Substantive tests of transactions and balances
10. Audit sampling
PART 4: Completion and communication. 11. Completion and review
12. The auditor's reporting obligations
PART 5. Other assurance services. 13.Other assurance services and advanced topics.
"Auditing & Assurance Services takes a business risk approach to the standard audit practice that has been incorporated into both national and international auditing standards. Students are provided with a solid theoretical grounding in all aspects of auditing, as well as insight into current challenges of the profession. "--Publisher.
9781743079980
Auditing
Auditing--Australia
657.450994 GA AU
Auditing and assurance services in Australia Grant Gay and Roger Simnett - 6th ed. - North Ryde, NSW : McGraw-Hill Education, c2015. - xxv, 636 p. : ill. ; 27 cm.
Includes index.
PART 1: The auditing and assurance services profession. 1. Assurance and auditing: an overview
2. Audit regulation, structure of the profession and auditor's liability
3. Ethics, independence and corporate governance
PART 2: Planning and risk assessment. 4. Overview of elements of the financial report audit process
5. Planning, understanding the entity and evaluating business risk
6. Assessing inherent risk and other specific business risks
7. Understanding and assessing internal control
PART 3: Response to assessed risks: Tests of controls and tests of details. 8. Tests of controls
9. Substantive tests of transactions and balances
10. Audit sampling
PART 4: Completion and communication. 11. Completion and review
12. The auditor's reporting obligations
PART 5. Other assurance services. 13.Other assurance services and advanced topics.
"Auditing & Assurance Services takes a business risk approach to the standard audit practice that has been incorporated into both national and international auditing standards. Students are provided with a solid theoretical grounding in all aspects of auditing, as well as insight into current challenges of the profession. "--Publisher.
9781743079980
Auditing
Auditing--Australia
657.450994 GA AU