eBook Auditing And Assurance Services In Australia, 8th Edition
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From the Authors
Hear from authors Grant Gay and Roger Simnett as they outline the major changes and updates to the new edition, and provide advice to students studying auditing and how they can make the most of the digital edition.
Key Updates & Changes
Advice to Students
2. Audit regulation, structure of the profession and auditor’s liability
3. Ethics, independence and corporate governance
4. Overview of elements of the financial report audit process
5. Client acceptance, planning, understanding the entity and assessing business risk
6. Assessing inherent risk and other specific business risks
7. Understanding and assessing internal control
8. Tests of controls
9. Substantive tests of transactions and balances
10. Data analytics and audit sampling
11. Completion and review
12. The auditor’s reporting obligations
13. Other assurance services and advanced
14. Internal auditing
This new edition of the best-selling Auditing & Assurance Services in Australia has been updated to amendments to the auditing standards, other professional and regulatory pronouncements, and changes in the audit environment and the use of technology, including increased use of data analytics. In addition, in line with demand from society and increased accounting of entities for sustainability and climate related issues, there has been increased emphasis on assurance of sustainability and climate-related disclosures.