Auditing, Assurance Services and Ethics in Australia, 11e

Alvin Arens, Peter Best, Greg Shailer, Brenton Fiedler, Randy Elder (Autoren)

Buch | Softcover

808 Seiten

2024 | 11th edition
Pearson (Verlag)
978-0-6557-1344-9 (ISBN)

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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).

Chris Kandunias (Bec, BCom (Hons)) is a Senior Lecturer and an Academic Integrity Lead for the University of South Australia. He has taught auditing at a tertiary level since 1994 and has developed the curriculum content for audit courses to be delivered by the new Adelaide University. He was previously involved in the formation of the University of South Australia's UniOnline and taught numerous courses both locally and overseas. His specialist areas of teaching include auditing, financial accounting, and sports financial management. His areas of research include the financial health assessment of sporting organisations and encouraging online student engagement in a post Covid era.

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

Erscheinungsdatum	16.01.2025
Sprache	englisch
Maße	221 x 276 mm
Gewicht	1591 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
ISBN-10	0-6557-1344-1 / 0655713441
ISBN-13	978-0-6557-1344-9 / 9780655713449
Zustand	Neuware