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Full Description
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.
Contents
Preface xii
Abbreviations xviii
How to use this book xix
Acknowledgements xxii
part 1 THE AUDITING AND ASSURANCE ENVIRONMENT 2
1 An overview of auditing 4
2 Governance and the auditor 44
3 Professional ethics, independence and audit quality 94
4 Other assurance engagements and quality standards 162
5 The auditor's legal liability 202
part 2 AUDIT PLANNING 246
6 Overview of the audit of financial reports 248
7 The auditor's report 280
8 Client evaluation and planning the audit 314
9 Audit risk assessment 366
10 Materiality and audit evidence 414
part 3 AUDIT TESTING METHODOLOGY 452
11 Tests of controls 454
12 Designing substantive procedures 488
13 Audit sampling 526
part 4 AUDITING TRANSACTIONS AND BALANCES 566
14 Auditing sales and receivables 568
15 Auditing purchases, payables and payroll 618
16 Auditing inventories and property, plant and equipment 664
17 Auditing cash and investments 708
part 5 COMPLETING THE AUDIT 756
18 Completing the audit 758
Glossary 801
Index 811
