Essentials of auditing, assurance services and ethics in Australia : an integrated approach /
[Alvin A.] Arens ... [et al.].
- 1st ed.
- Frenchs Forest, N.S.W. : Pearson Australia, 2010.
- xvii, 612 p. : ill. ; 26 cm. + 1 CD-ROM (4 3/4 in.)
CD-ROM titled : Computer assisted auditing using ACL / software by ACL (ACL desktop version 9 (edu) software); additional material by Peter Best. "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. Includes index.
PART I: The Auditing Profession -- 1. Demand for audit and assurance services -- 2. Audit reports -- 3. Audit regulation and quality -- PART II: The Audit Process -- 4. Audit responsibilities and objectives -- 5. Audit evidence -- 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 and tests of controls in the sales and collection cycle -- 13. Audit sampling -- PART III: Application of the Audit Process to the Sales and Collection Cycles -- 14. Audit of transaction cycles and financial balance statements -- 15. Completing the audit -- PART IV: Other Assurance and Nonassurance services -- 16.Other assurance engagements and environments.
This book is a concise 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.
9781442508224 (pbk.)
Auditing--Australia.
HF5667 / .E87 2010
657.450994 / ESS 2010
CD-ROM titled : Computer assisted auditing using ACL / software by ACL (ACL desktop version 9 (edu) software); additional material by Peter Best. "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. Includes index.
PART I: The Auditing Profession -- 1. Demand for audit and assurance services -- 2. Audit reports -- 3. Audit regulation and quality -- PART II: The Audit Process -- 4. Audit responsibilities and objectives -- 5. Audit evidence -- 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 and tests of controls in the sales and collection cycle -- 13. Audit sampling -- PART III: Application of the Audit Process to the Sales and Collection Cycles -- 14. Audit of transaction cycles and financial balance statements -- 15. Completing the audit -- PART IV: Other Assurance and Nonassurance services -- 16.Other assurance engagements and environments.
This book is a concise 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.
9781442508224 (pbk.)
Auditing--Australia.
HF5667 / .E87 2010
657.450994 / ESS 2010