Auditing and Assurance Services in Australia (3rd revised edition)

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by: Grant Gay, Roger Simnett

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On-line Price: $119.95 (includes GST) Paperback package 0 13%Off Retail Price You save: $18.00 _____________________ N.Sydney : On Order (reserve your copy)	Retail Price: $137.95 Publisher: MCGRAW-HILL,15.12.06 Category: ACCOUNTING Level: ISBN: 0074717413 ISBN13: 9780074717417
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PRESCRIBED TEXT FOR ACC331 AT CSU, SEMESTER 1 2010

Description

Gay & Simnett?s Auditing and Assurance Services in Australia is now thoroughly updated to take into account the new Force of Law Australian Auditing Standards issued by the Auditing and Assurance Standards Board in April 2006, and operative for audits commencing 1 July 2006. It also includes the new Code of Ethics for Professional Accountants and has the new International Auditing Standards referenced throughout.

This innovative text continues to lead the way by maintaining its focus on the business risk approach to auditing. It provides studetns with a solid theoretical grounding in all aspects of auditng, as well as insight into some of the current challenges of the profession, such as the increasing complexity of corporations and the impact of globalisation.

Key Features

# Thoroughly Updated
# This revised edition is comprehensively updated and the new International Auditing Standards are included throughout. All instructor support resources, including PowerPoints, Instructor Manuals, test bank and end-of-chapter material, and student support resources such as MaxMark all also reference the new standards.
# Strategic Focus
# This revised edition maintains its focus on the business risk approach to auditing which has become standard auditing practice, and which has been incorporated into both Australian and international auditing standards. Gay & Simnett continue to discuss the current challenges auditors face due to the increasingly complex nature of corporate structures and the impact of globalisation on the auditing profession.
# Comprehensive Learning Package
# This new edition provides a fully integrated learning and teaching package, with all supplements authored by Grant Gay (from Monash University) and Roger Simnett (from the University of New South Wales). This package includes resources for both students and instructors, including worked examples; exercises and studies using ACL; and McGraw-Hill?s Online Learning Centre and MaxMark.

Table of Contents

Auditing and Assurance Services in Australia
Part 1, The Auditing and Assurance Services Profession
Ch 1, Assurance and auditing: an overview
Ch 2, The structure of the profession
Ch 3, Ethics, independence and corporate governance
Ch 4, The legal liability of auditors
Part 2, Planning and Risk
Ch 5, Overview of elements of the financial report audit process
Ch 6, Planning, knowledge of the business and evaluating business risk
Ch 7, Assessing specific business risks and materiality
Ch 8, Understanding and assessing internal control
Part 3, Tests of Controls and Tests of Details
Ch 9, Tests of controls
Ch 10, Substantive tests of transactions and balances
Ch 11, Audit sampling
Part 4, Completion and Communication
Ch 12, Completion and review
Ch 13, The auditor's reporting obligations
Part 5, Other Assurance Services
Ch 14, Other assurance services
Ch 15, Internal auditing
Ch 16, Audit and assurance services in the public sector
Ch 17, Advanced topics in assurance services
Glossary
Index
Supplements

# Instructor CD to accompany Auditing and Assurance Services in Australia (revised edition)
ISBN: 0070134685
Author(s): GAY

# ACL Practice Set
ISBN: 0070164975
Author(s): BIR