Auditing assurance services and ethics in Australia : an integrated approach
By: Arens, Alvin A
Title By: Best, Peter | Shailer, Greg | Fielder, Brenton | Elder, Randal | Beasley, Mark
Publisher: Melbourne, Vic. : Pearson Australia, c2017.Edition: 10th ed.Description: xvi, 806 p. : ill. ; 26 cm.ISBN: 9781488609138Subject(s): Auditing | Auditing -- AustraliaDDC classification: 657.450994 AR AU Online resources: Location Map| Item type | Home library | Call number | Status | Date due | Barcode | Item holds |
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| REGULAR | University of Wollongong in Dubai Main Collection | 657.450994 AR AU (Browse shelf) | Available | T0056128 |
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| 657.45076 ST MC Mcgraw-Hill education : | 657.45076 WY AU Auditing Lovitts : | 657.45076 WY AU Auditing Lovitts : | 657.450994 AR AU Auditing assurance services and ethics in Australia : | 657.450994 FI ST Student guide to accompany auditing, assurance services and ethics in Australia : | 657.450994 GA AU Auditing and assurance services in Australia / | 657.450994 GA AU Auditing and assurance services in Australia |
Notes: Includes index.
1. Demand for audit and assurance services
2. Audit reports
3. Auditors' legal environment
4. Audit quality and ethics
5. Audit responsibilities and objectives
6. Audit evidence
7. Audit planning and documentation
8. Materiality and risk
9. Internal control and control risk
10. Fraud auditing
11. The impact of information technology on the audit process
12. Overall audit plan and audit program
13. Audit of the sales and collection cycle: tests of controls and substantive tests of transactions
14. Completing the tests in the sales and collection cycle: accounts receivable
15. Audit sampling
16. Audit of transaction cycles and financial statement balances I
17. Audit of transaction cycles and financial statement balances II
18. Completing the audit
19. Other assurance engagements and environments.
The eighth edition of Auditing, Assurance Services and Ethics in Australia: An Integrated Approach represents a conscious effort to focus on the Australian auditing environment in terms of the current practices and standards issued by the Auditing and Assurance Standards Board (AUASB). The book is a comprehensive introduction to auditing for students who have not had significant experience in the field. It is also appropriate for introductory professional development courses for public 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 to enhance students' future employment prospects.