| Description |
xviii, 814 pages : illustrations ; 26 cm + 1 CD-ROM |
|
4 3/4 in |
| Contents |
1. Demand for audit and assurance services -- 2. Audit reports -- 3. Auditors' legal environment -- 4. Audit quality and ethics -- 5. Audit responsibilities and objectives -- 6. Audit evidence -- 7. Audit planning and documentation -- 8. Materiality and risk -- 9. Internal control and control risk -- 10. Fraud auditing -- 11. The impact of information technology on the audit process -- 12. Overall audit plan and audit program -- 13. Audit of the sales and collection cycle: tests of controls and substantive tests of transactions -- 14. Completing the tests in the sales and collection cycle: accounts receivable -- 15. Audit sampling -- 16. Audit of transaction cycles and financial statement balances I -- 17. Audit of transaction cycles and financial statement balances II -- 18. Completing the audit -- 19. Other assurance engagements and environments |
| Summary |
"The eighth edition of Auditing, Assurance Services and Ethics in Australia: An Integrated Approach represents a conscious effort to focus on the Australian auditing environment in terms of the current practices and standards issued by the Auditing and Assurance Standards Board (AUASB). The book is a comprehensive introduction to auditing for students who have not had significant experience in the field. It is also appropriate for introductory professional development courses for public accounting firms, internal auditors and government auditors. The primary emphasis in this text is on the auditor's decision-making process. The purpose is to integrate the most important concepts of auditing with certain practical aspects in a logical manner to assist students in understanding audit decision-making and evidence accumulation. Technology, e-commerce, and fraud issues are also integrated throughout the chapters, making it one of the most up-to-date texts, not only in current standards, but in keeping up with the digital world. ACL version 9 student software and activities on CD Rom with this edition help develop proficiency in this internationally market leading audit software to enhance students' future employment prospects."--Publisher's website |
| Notes |
"Authorised adaptation from the United States edition entitled : Auditing and assurance services, 12th edition, ...by Arens ... c2008" --verso t.p |
|
"First adaptation edition published by Pearson Australia, copyright 2010" --verso t.p |
|
CD-ROM titled : Computer assisted auditing using ACL / software by ACL (ACL desktop version 9 (edu) software); additional material by Peter Best |
|
Includes index |
| Bibliography |
Includes bibliographical references and index |
| Notes |
System requirements for accompanyinf CD-ROM: Windows or Macintosh; Adobe Acrobat Reader; installation of program required |
| Subject |
Auditing -- Australia.
|
| Author |
Arens, Alvin A.
Auditing and assurance services in Australia : an integrated approach. edition
|
|
Arens, Alvin A.
Auditing and assurance services. 12th ed
|
| ISBN |
9781442504752 |
|
