Asia Pacific University Library catalogue


Essentials of auditing, assurance services and ethics in Australia : an integrated approach / [Alvin A.] Arens ... [et al.].

Contributor(s): Arens, Alvin A | Arens, Alvin A. Auditing and assurance services. 12th edMaterial type: TextTextPublication details: Frenchs Forest, N.S.W. : Pearson Australia, 2010Edition: 1st edDescription: xvii, 612 p. : ill. ; 26 cm. + 1 CD-ROM (4 3/4 in.)ISBN: 9781442508224 (pbk.)Subject(s): Auditing -- AustraliaDDC classification: 657.450994 LOC classification: HF5667 | .E87 2010
Contents:
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.
Summary: 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.
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Item type Current library Collection Call number Copy number Status Date due Barcode
General Circulation General Circulation APU Library
CD-ROM Shelf 		CD-ROM CD-37-34 (Browse shelf (Opens below)) 1 Available (No use restrictions) 00014218
General Circulation General Circulation APU Library
Open Shelf 		Book HF5667 .E87 2010 c.1 (Browse shelf (Opens below)) 1 Available (No use restrictions) 00003805
Browsing APU Library shelves, Shelving location: Open Shelf, Collection: Book Close shelf browser (Hides shelf browser)
HF5667 .A93 2009 c.1 Auditing cases : HF5667 .A93 2009 c.2 Auditing cases : HF5667 .A93 2013 c.1 Auditing, assurance and ethics handbook : HF5667 .E87 2010 c.1 Essentials of auditing, assurance services and ethics in Australia : HF5667 .G36 2005 c.1 Basic auditing (questions and suggested answers) / HF5667 .J46 2003 c.1 The Enron collapse / HF5667 .J46 2003 c.2 The Enron collapse /

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.

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