Auditing, Assurance Services Ethics in Australia 9th – Digital Ebook – Instant Delivery Download
product details:
- ISBN: 9781442539365
- Author:
Auditing, Assurance Services and Ethics by Arens presents an integrated concepts approach that shows students the auditing process from start to finish and encourages critical thinking.
Engaging, integrated case studies, extended coverage of key issues and fresh four-colour internals ensure that Arens is the most relevant and comprehensive resource for auditing students available today. This edition incorporates recently issued auditing standards and developments in legislation.
table of contents:
1. Assurance and auditing: an overview
2. Audit regulation, structure of the profession and auditor’s liability
3. Ethics, independence and corporate governance
4. Overview of elements of the financial report audit process
5. Client acceptance, planning, understanding the entity and assessing business risk
6. Assessing inherent risk and other specific business risks
7. Understanding and assessing internal control
8. Tests of controls
9. Substantive tests of transactions and balances
10. Data analytics and audit sampling
11. Completion and review
12. The auditor’s reporting obligations
13. Other assurance services and advanced
14. Internal auditing