Test Bank For Auditing and Assurance Services in Australia 5th Edition by Grant Gay, Roger Simnett

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Product details:

• ISBN-10 ‏ : ‎ 0071013105
• ISBN-13 ‏ : ‎ 978-0071013109
• Author: ROGER SIMNETT; Grant Gay

Auditing & Assurance Services takes a business risk approach to the standard audit practice that has been incorporated into both national and international auditing standards. Students are provided with a solid theoretical grounding in all aspects of auditing, as well as insight into current challenges of the profession. Auditing and Assurances has attracted a loyal following with its user-friendly structure, layout and organisation and its clear and comprehensive writing style. With a reputation built over several editions for timely, comprehensive and accurate incorporation of auditing standards this edition continues the trend.

Table of contents:

PART 1: THE AUDITING AND ASSURANCE ENVIRONMENT.

Chapter 1. An overview of auditing, assurance and the public accounting profession.

Chapter 2. Governance and the auditor.

Chapter 3. Professional ethics, independence and audit quality.

Chapter 4. Assurance engagements.

Chapter 5. The auditor’s legal liability.

PART 2: AUDITING PLANNING.

Chapter 6. Overview of the audit of financial statements.

Chapter 7. The Auditor’s Report.

Chapter 8. Client evaluation and planning the audit.

Chapter 9. Business and audit risk assessment.

Chapter 10. Materiality and audit evidence.

PART 3: AUDIT TESTING METHODOLOGY.

Chapter 11. Test of controls.

Chapter 12. Designing substantive procedures.

Chapter 13. Audit sampling.

PART 4: AUDITING TRANSACTIONS AND BALANCES.

Chapter 14. Auditing sales and receivables.

Chapter 15. Auditing purchases, payables and payroll.

Chapter 16. Auditing inventories and property, plant and equipment.

Chapter 17. Auditing cash and investments.

PART 5: COMPLETING THE AUDIT.

Chapter 18 Completing the audit.

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