Auditing, Assurance Services & Ethics in Australia eBook (10e) : 9781488611193

Auditing, Assurance Services & Ethics in Australia eBook (10e)

Arens, Best, Shailer, Fiedler , Elder, B
 
Edition
 
10
ISBN
 
9781488611193
ISBN 10
 
148861119X
Published
 
09/09/2016
Published by
 
Pearson Australia
Pages
 
Format
 
 
Title type
eBook
$60.00
 
 
 
Description

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About the book

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 up to date 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

Auditing, Assurance Services and Ethics in Australia is the most authentic and practical resource for auditing students available today.

NB: Access to the ACL Software is not included with this eText.

Table of contents
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 3 84
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
New to this edition
  • Recently issued auditing standards (ASAs, ASREs and ASAEs), Accounting Professional and Ethical Statements (APESs), the Framework for Assurance Engagements, the Explanatory Guide to AUASB Standards Applicable to Review Engagements, and guidance statements (AGSs and GSs).
  • Any major changes in relevant regulation, including the changes to the Corporations Act 2001, are integrated into relevant chapters.
  • Increased emphasis on audit quality in the context of the role of auditing in corporate governance which is integrated into relevant chapters.
  • Expanded coverage on fraud and fraud auditing in Chapter 9, including coverage of corporate governance and other factors that reduce fraud risk.
Author biography

ABOUT THE AUSTRALIAN AUTHORS

Peter Best (BCom, MEngSci, PhD, FCPA) is Professor and Head of Discipline, Accounting at Griffith University’s Business School. He was previously the Head of the School of Accounting, Economics and Finance at the University of Southern Queensland. He has taught accounting at the University of Queensland, University of Newcastle, University of Adelaide, Flinders University, Queensland University of Technology and University of Southern Queensland. 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 in Australia and overseas. His specialist teaching areas include accounting information systems, auditing, information systems auditing, SAP enterprise systems and business forensics. Peter is co-author of Auditing Computer Based Systems, many editions of both Horngren’s Accounting and Financial Accounting and the previous editions of Auditing and Assurance Services in Australia: An Integrated Approach.

Greg Shailer (BCom, MCom, PhD, FCPA) is Director of the Australian National Centre for Audit and Assurance Research in the Research School of Accounting at The Australian National University. He has taught at prominent universities in Australia, the United Kingdom and the United States. His specialist teaching areas are corporate governance and auditing. Greg’s research focuses on corporate governance, auditing and regulation. He is a Fellow of CPA Australia and has prior experience with both small and large public accounting firms, and as a consultant to private sector firms and government agencies. Greg is author of An Introduction to Corporate Governance in Australia and co-author of the previous editions of Auditing and Assurance Services in Australia: An Integrated Approach.

Brenton Fiedler, (BA Acc, MBus, FCA) is an Associate Professor in the School of Commerce at the University of South Australia and Associate Head of Open Universities 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 and Assurance Services in Australia: An Integrated Approach.

Siva Nathan Kanapathy (FCA, ACMA, MIA, Dip Fin Planning) wrote the Rouge Clothing Case Study and the related audit letters. He qualified as a Chartered Accountant with the Institute of Chartered Accountants in England and Wales. He has practised in the United Kingdom, Malaysia and Australia, and has worked with small, medium and the Big Four public accounting firms, specialising in banking and mining companies. He has lectured in accounting, auditing and corporate finance both at private colleges and in-house at accounting firms, and is the author of several submissions to governments, both locally and overseas, regarding the finance and banking sector, the self-assessment tax system and goods and services tax.

ABOUT THE AMERICAN AUTHORS

Al Arens, founding author of this textbook, was the PricewaterhouseCoopers Professor of Accounting Emeritus at Michigan State University. In addition to writing books on auditing, he was a co-author of computerized accounting supplements and he was actively involved in the continuing education of practitioners with local and regional CPA firms. Al was a past president of the American Accounting Association and a former member of the AICPA Auditing Standards Board. He practiced public accounting with both a local CPA firm and the predecessor firm to Ernst & Young. He received many awards including the AAA Auditing Section Outstanding Educator award, the AICPA Outstanding Educators award, the national Beta Alpha Psi Professor of the Year award, and many teaching and other awards at Michigan State.

Randy Elder, who has served as a co-author of this textbook since the 8th edition, is Professor of Accounting and Senior Associate Dean at Syracuse University. He teaches undergraduate and graduate auditing courses, and has received several teaching awards. His research focuses on audit quality and current audit firm practices and he served as the team leader
for American Accounting Association Auditing Section PCAOB research synthesis teams on audit confirmations and audit sampling. He has extensive public accounting experience with a large regional CPA firm, frequently teaches continuing education for a large international CPA firm, and is a member of the AICPA and Michigan Association of CPAs.

Randy Elder, who has served as a co-author of this textbook since the 8th edition, is Professor of Accounting and Senior Associate Dean at Syracuse University. He teaches undergraduate and graduate auditing courses, and has received several teaching awards. His research focuses on audit quality and current audit firm practices and he served as the team leader for American Accounting Association Auditing Section PCAOB research synthesis teams on audit confirmations and audit sampling. He has extensive public accounting experience with a large regional CPA firm, frequently teaches continuing education for a large international CPA firm, and is a member of the AICPA and Michigan Association of CPAs.

 

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