Overview

Auditing and Assurance Services in Australia 7e, re-imagines 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 applications to allow readers to immediately apply what they have learnt. The seventh edition continues to help students master auditing concepts through its strong visuals and engaging content. Underpinned by a comprehensive update to the content, auditing standards, end-of-chapter exercises and integrated with a wealth of interactive and highly personalized digital learning resources, Auditing and Assurance Services in Australia 7e is the complete learning resource for today’s Auditing students.

Full Product Details

Author:   Grant Gay, Associate Professor (Monash University) ,  Roger Simnett (University of New South Wales)
Publisher:   McGraw-Hill Education / Australia
Imprint:   McGraw-Hill Education / Australia
Edition:   7th Revised edition
Dimensions:   Width: 21.10cm , Height: 2.10cm , Length: 26.00cm
Weight:   1.310kg
ISBN:  

9781760421977

ISBN 10:   1760421979
Pages:   712
Publication Date:   05 May 2018
Audience:   College/higher education ,  Tertiary & Higher Education
Format:   Book
Publisher's Status:   Active
Availability:   Available To Order  
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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

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