Description
Auditing: Concepts and Methods is suitable for introductory auditing courses at both undergraduate and postgraduate level. This third edition provides an up-to-date and practical guide to current Australian auditing standards, legislation and case law. The text has been revised in line with the recently codified Auditing Standards (AUSs) and Auditing Guidance Statements (AGSS). A Study Guide is also available.
This book provides:
a unique balance between coverage of the underlying concepts of auditing practice and the methods and techniques used in practices, policies and procedures;
a text organised around the logical phases and sequences of an audit of financial reports;
a generic framework of tests of transactions and balances (rather than the more procedural transaction cycle sequence);
topics discussed within a framework of assurance, control and corporate governance;
the integration of a risk-based approach, reflecting current practice;
a full complement of pedagogical features and a clear and concise writing style:
an extensive revision of all chapters, plus three new chapters.
