(eBook PDF) Modern Auditing and Assurance Services 6th Australian – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 1118615247
- ISBN-13 : 978-1118615249
- Author: Philomena Leung, Paul Coram
Modern Auditing & Assurance Services, 6th edition, is written for courses in auditing and assurance at undergraduate, postgraduate and professional levels. The practice of auditing is explained in the context of auditing theory, concepts and current practice, with appropriate reference to the Australian auditing standards and the respective international standards on auditing. Auditors play a vital role in the current economic environment, with increasing responsibility for ensuring market integrity. The development of auditing practice reflects how the accounting profession responds to the complex demands of information, competition, corporate failures and technology. Auditing continues to evolve in response to the changing business and regulatory landscape to maintain its relevance and importance. This book is a comprehensive guide to the development and practice of audits of a financial report, with an authoritative insight into the fundamental role of auditors, the influences on audits, and related issues.
Table contents:
Part 1 THE AUDITING AND ASSURANCE ENVIRONMENT
1 An overview of auditing
2 Governance and the auditor
3 Professional ethics, independence and audit quality
4 Other assurance engagements and quality standards
5 The auditor’s legal liability
Part 2 AUDIT PLANNING
6 Overview of the audit of financial reports
7 The auditor’s report
8 Client evaluation and planning the audit
9 Audit risk assessment
10 Materiality and audit evidence
Part 3 AUDIT TESTING METHODOLOGY
11 Tests of controls
12 Designing substantive procedures
13 Audit sampling
Part 4 AUDITING TRANSACTIONS AND BALANCES
14 Auditing sales and receivables
15 Auditing purchases, payables and payroll
16 Auditing inventories and property, plant and equipment
17 Auditing cash and investments
Part 5 COMPLETING THE AUDIT
18 Completing the audit
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