Test Bank Auditing and Assurance Services in Australia 5th Edition by Gay

Test Bank Auditing and Assurance Services in Australia 5th Edition by Gay

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Test Bank Auditing and Assurance Services in Australia 5th Edition by Gay

Auditing and Assurance Services in Australia, 5th Edition, focuses on the business risk approach to auditing, providing students with a solid theoretical grounding in auditing practices and insight into current challenges faced by professionals. This edition is updated to include new Australian Auditing Standards and Codes of Ethics.

ISBN-10: 0071013105, ISBN-13: 9780071013109

Grant Gay, Roger Simnett

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