Auditing & assurance services in Australia / Grant Gay, Roger Simnett.
Auditing and Assurance Services in Australia 7e, reimagines Gay & Simnett's highly regarded text for a new generation of learners. While continuing to provide students with the theoretical concepts they need to succeed, this edition features more practical examples and real-world applicatio...
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| Main Authors: | , |
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| Format: | Book |
| Language: | English |
| Published: |
Sydney, NSW
McGraw-Hill Education (Australia) Pty Ltd,
[2018]
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| Edition: | 7e. |
| Subjects: |
Table of Contents:
- Part 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 assessing 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
- 14. Internal auditing
- 15. Audit and assurance services in the public sector. Appendix: Continuous case study: background information