Modern Auditing and Assurance Services
This edition reflects the latest developments in the profession detailing the audit procedures under the 35 legally enforceable ASAs. It has been thoroughly updated to present a current coverage of audit and assurance services. The increased focus on contemporary audit practice - including professional ethics and ethical competence, governance and professional independence, and changes in legal liability for the audit profession - will equip students with the necessary knowledge and skills required by the profession.
- Paperback | 808 pages
- 09 Oct 2008
- John Wiley & Sons Australia Ltd
- Milton, QLD, Australia
- 4th Revised edition
Table of contents
1. Auditing, assurance and the public accounting profession; 2. Professional ethics and conduct; 3. Auditor's legal liability; 4. Overview of the audit of financial statements; 5. The auditor's report; 6. Client evaluation and planning the audit; 7. Audit risk assessment; 8. Audit evidence and materiality; 9. Test of controls; 10. Designing substantive procedures; 11. Audit sampling; 12. Auditing sales and receivables; 13. Auditing purchases, payables and payroll; 14; Auditing inventories and property, plant and equipment; 15. Auditing cash and investments; 16. Completing the audit; 17. Reporting on financial reports; 18. Internal and public sector audit and assurance.
Philomena Leung is Professor and Head of the School of Accounting, Economics and Finance at Deakin University, Melbourne. Paul Coram is a Senior Lecturer in the Department of Accounting and Business Information Systems at the University of Melbourne. Barry J. Cooper is Professor of Accounting at Deakin University. Peter Richardson is a lecturer at Deakin University.