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Auditing and Assurance Services in Australia: An integrated approach, 7e
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Appropriate for undergraduate and postgraduate accounting majors, for either a full year or one semester course.
Auditing and Assurance Services in Australia: An Integrated Approach, 7e, is an introduction to auditing for students who have not had significant experience in the field. This text represents a conscious effort to focus on the Australian auditing environment in terms of current practices and standards issued jointly by The Institute of Chartered Accountants in Australia and CPA Australia. This edition of the text incorporates The Force of Law Auditing Standards (ASAs) issued by the Australian Auditing and Assurances Standards boards (AUASB) in May 2006; as well as the new Professional Standard: Code of Ethics for Professional Accountants operational from 1 July 2006.
Topics appear as they would during the audit planning and execution stage rather than as isolated pieces of information. There is a particular emphasis on the decision-making approach so that students will be able to determine the appropriate evidence they need to gather for an audit as well as how to evaluate the evidence obtained.
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• NEW terminology throughout reflecting changes in The Force of Law Auditing Standards (ASAs) issued by the Australian Auditing and Assurances Standards boards (AUASB) in May 2006.
• NEW content updated throughout to incorporate the new auditing standards and the Professional Standard: Code of Ethics for Professional Accountants released by The Accounting Professional and Ethical Standards Board (APESB). The text discusses the implications of these changes for the auditing profession.
• NEW updated Hillsburgh Hardware annual financial report colour supplement. Extracts from the annual report for the running case of the fictitious Hillsburgh Hardware Company are integrated into chapter content and illustrate chapter concepts in a ‘real world’ type business environment.
• NEW Student Study Guide has been updated to reflect changes in auditing standards and terminology.
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Features and Benefits
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• Pinnacle Manufacturing Integrated Case. Represented in six parts, the case uses a large, multi-dimensional company and is developed at the end of chapters to which the part relates. The parts of the case are connected so that students will gain a better understanding of how the sections of the audit are interrelated and integrated by the auditing process.
• Increased emphasis on audit quality including updated and extended coverage of ethical responsibility and legal liability, in the context of the role of auditing in corporate governance.
• ACL student version software CD packaged with the text. ACL is the market-leading global auditing software students will most likely encounter when they enter the business world. This supplement provides a wide range of opportunities for incorporating computer-assisted auditing techniques into the auditing curriculum.
• Internet Problems—a number of chapters include Internet-based cases that require students to use the Internet to research relevant auditing issues.
• In chapters dealing with audit of transaction cycles, reference is made to the impact of e-commerce on control and other activities in the cycle.
• End-of-chapter questions and problems reinforce student understanding of issues affecting the audit cycle.
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Preface
Visual Preface
About the authors
Chapter 1 Demand for audit and assurance services
Chapter 2 Audit reports
Chapter 3 Auditors’ legal environment
Chapter 4 Audit quality and ethics
Chapter 5 Audit responsibilities and objectives
Chapter 6 Audit evidence
Chapter 7 Audit planning and documentation
Chapter 8 Materiality and risk
Chapter 9 Internal control and control risk
Chapter 10 Fraud auditing
Chapter 11 The impact of information technology on the audit process
Chapter 12 Overall audit plan and audit program
Chapter 13 Audit of the sales and collection cycle: tests of controls and substantive tests of transactions
Chapter 14 Completing the tests in the sales and collection cycle: accounts receivable
Chapter 15 Audit sampling
Chapter 16 Audit of transaction cycles and financial balance statements I
Chapter 17 Audit of transaction cycles and financial balance statements II
Chapter 18 Completing the audit
Chapter 19 Other assurance engagements and environments
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Alvin A. Arens (BBA, MS, PhD) is the Pricewaterhouse Coopers Auditing Professor at the Eli Broad College of Business, Michigan State University. He has received many awards for teaching excellence, and his groundbreaking book Auditing and Assurance Services: An Integrated Approach is currently in its 11th edition.
Peter Best (BCom, MEngSci, PhD, FCPA) is Associate Professor in the School of Accountancy at the Queensland University of Technology. He has taught accounting at the University of Queensland, University of Newcastle, University of Adelaide, Flinders University and QUT. Peter is a Fellow of CPA Australia and an Associate of the ICAA. He has acted as consultant to a variety of accounting firms and government departments both here and overseas. His specialist teaching areas include accounting information systems, auditing, information systems auditing and SAP R/3. Peter is co-author of Auditing Computer Based Systems, Horngren Accounting and Financial Accounting and previous editions of Auditing in Australia: An Integrated Approach.
Greg Shailer (BCom, MCom, PhD, FCPA) is a Reader in the School of Business and Information Management at the Australian National University. He has taught undergraduate and postgraduate auditing courses and has taught in prominent Australian, UK and US universities. His research focuses on the role of auditing, corporate governance and disclosure regulation. He is a Fellow of CPA Australia and has prior public accounting experience with both small and large firms.
Brenton Fiedler (BA Acc, MBus, FCA) is an Associate Professor in the School of Commerce at the University of South Australia. Brenton is a fellow of the ICAA, and is a former senior manager in the Adelaide audit division of KPMG. His specialist teaching areas include auditing, financial accounting and corporate strategy, and he has taught both locally and overseas. Brenton is also the author of the Student Guide to Auditing in Australia: An Integrated Approach.
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Appropriate for undergraduate and postgraduate accounting majors, for either a full year or one semester course.
Supports the competency units
- FNSACCT602A Audit and report on financial systems and records
- FNSACCT606A Conduct internal audit
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