000			01898 a2200229 4500
999			_c31106 _d31106
001			nam a22 7a 4500
020			_a9781743079980
082			_a657.450994 GA AU
100			_aGay, Grant _93147
245			_aAuditing and assurance services in Australia _cGrant Gay and Roger Simnett
250			_a6th ed.
260			_aNorth Ryde, NSW : _bMcGraw-Hill Education, _cc2015.
300			_axxv, 636 p. : _bill. ; _c27 cm.
500			_aIncludes index.
505			_aPART 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.
520			_a "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.
650			_aAuditing _93145
650			_aAuditing _xAustralia _93146
700			_aSimnett, Roger _94037
856			_uhttps://uowd.box.com/s/sfnntzotl621bj8jacv4g0k69zs90h91 _zLocation Map
942			_cREGULAR