Auditing, Assurance Services & Ethics in Australia, 10th edition

Published by Pearson (September 9, 2016) © 2017

  • Alvin Arens Michigan State University
  • Peter Best Griffith University , Queensland University of Technology , University of Southern Queensland
  • Greg Shailer
  • Brenton Fiedler University of South Australia
  • Randy Elder Syracuse University
  • Mark Beasley North Carolina State University
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Designed for undergraduate or postgraduate students

Auditing, Assurance Services and Ethics in Australia is a confidence-building way of learning the roles and legal responsibilities of a professional auditor.

  • This book is suited to a 12 week course
  • Designed for undergraduate or postgraduate students seeking professional recognition from associations such as CPA, ICAA, IPA and ACAA.
  • Covers essential theory and best practices in auditing in 19 chapters, with references to all recently issued auditing standards and relevant legislation
  • Experience planning and completing an audit through stimulating integrated case studies with financial statements included

The previous education program with ACL codes is no longer active. The only way to receive new educational software from ACL is through the Academic Network. Please contact your lecturer for more detailed information.

Samples

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  • PART 1 The Auditing Profession
  • Chapter 1 Demand for audit and assurance services
  • Chapter 2 Auditors' legal environment
  • Chapter 3 Audit quality and ethics
  • Chapter 4 Audit responsibilities and objectives
  • Chapter 5 Audit evidence
  • PART 2 The Audit Process: Decisions and Planning
  • Chapter 6 Audit planning and documentation
  • Chapter 7 Materiality and risk
  • Chapter 8 Internal control and control risk
  • Chapter 9 Fraud auditing
  • Chapter 10 The impact of information technology on the audit process
  • Chapter 11 Overall audit plan and audit program
  • Chapter 12 Audit of the sales and collection cycle: Tests of controls and substantive tests of transactions
  • PART 3 The Audit Process: Application
  • Chapter 13 Completing tests in the sales and collection cycle: Accounts receivable
  • Chapter 14 Audit sampling
  • Chapter 15 Audit of transaction cycles and financial statement balances I
  • Chapter 16 Audit of transaction cycles and financial statement balances II
  • PART 4 The Audit Process: Completing the Audit
  • Chapter 17 Completing the audit
  • Chapter 18 Audit reporting
  • PART 5 Special Topics
  • Chapter 19 Other auditing and assurance engagements

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