Auditing and assurance services in Australia: an integrated approach, 7th ed.

Abstract

Appropriate for undergraduate and postgraduate accounting majors, for either a full year or one semester course. Auditing and Assurance Services in Australia: An Integrated Approach, 7e, is an introduction to auditing for students who have not had significant experience in the field. This text represents a conscious effort to focus on the Australian auditing environment in terms of current practices and standards issued jointly by The Institute of Chartered Accountants in Australia and CPA Australia. This edition of the text incorporates The Force of Law Auditing Standards (ASAs) issued by the Australian Auditing and Assurances Standards boards (AUASB) in May 2006; as well as the new Professional Standard: Code of Ethics for Professional Accountants operational from 1 July 2006. Topics appear as they would during the audit planning and execution stage rather than as isolated pieces of information. There is a particular emphasis on the decision-making approach so that students will be able to determine the appropriate evidence they need to gather for an audit as well as how to evaluate the evidence obtained.