Auditing, Assurance Services and Ethics in Australia, 11th edition

Published by Pearson (September 6, 2024) © 2025

  • Alvin A. Arens Michigan State University
  • Peter Best
  • Greg Shailer
  • Brenton Fiedler
  • Randy Elder
  • Mark S. Beasley North Carolina State University
Products list
Products list

An integrated, up-to-date approach to auditing and assurance services.

Auditing, Assurance Services and Ethics in Australia is the fully localised edition of Arens' definitive introductory text on auditing, specifically targeted at students who may need to understand in detail the auditor's legal, professional, and ethical responsibilities, how to conduct an audit from start to finish, the auditor's decision-making process, and statutory requirements for audit reports in their future roles as qualified accounting professionals in Australia or New Zealand.

This core text is intended for either a full-year or one-semester course at the undergraduate or graduate level. It is also appropriate for introductory professional development courses for public accounting firms, internal auditors and government auditors.

Auditing, Assurance Services and Ethics in Australia is a confidence-building way of learning the roles and legal responsibilities of a professional auditor. Readers will learn the theory and concepts of auditing and how to use the theoretical framework to solve practical audit problems in the real world.

The 11th Australian edition continues its focus on the Australian auditing environment in terms of the current practices and standards issued by the Auditing and Assurance Standards Board (AUASB).

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

Need help? Get in touch