| Description |
xxii, 833 pages : illustrations ; 26 cm |
|
regular print |
| Contents |
Pt. 1. The auditing and assurance environment -- 1. An overview of auditing -- 2. Governance and the auditor -- 3. Professional ethics, independence and audit quality -- 4. Oher assurance engagements and quality standards -- 5. The auditor's legal liability -- Pt. 2. Audit planning -- 6. Overview of the audit of financial statements -- 7. The auditor's report -- 8. Client evaluation and planning the audit -- 9. Audit risk assessment -- 10. Materiality and audit evidence -- Pt. 3. Audit testing methodology -- 11. Tests of controls -- 12. Designing substantive procedures -- 13. Audit sampling -- Pt. 4. Auditing transactions and balances -- 14. Auditing sales and receivables -- 15. Auditing purchases, payables and payroll -- 16. Auditing inventories and property, plant and equipment -- 17. Auditing cash and investments -- Pt. 5. Completing the audit -- 18. Completing the audit |
| Summary |
Modern Auditing and Assurance Services 5th edition has been thoroughly updated in accordance with the Clarity Auditing Standards and presents a current and thorough coverage of audit and assurance services |
| Analysis |
Australian |
| Notes |
Previous ed.: 2009 |
| Bibliography |
Includes bibliographical references and index |
| Audience |
For tertiary students |
| Subject |
Auditing -- Problems, exercises, etc.
|
|
Auditing -- Textbooks.
|
|
Auditing -- Study and teaching -- Australia.
|
|
Auditing.
|
|
Auditors -- Professional ethics.
|
| Genre/Form |
Problems and exercises.
|
|
Textbooks.
|
| Author |
Leung, Philomena.
|
| ISBN |
9781742168456 (paperback) |
|
