Arens, Alvin A. and Best, Peter and Shailer, Gregory and Fiedler, Brenton and Elder, Randal J. and Beasley, Mark (2007) Auditing and assurance services in Australia: an integrated approach, 7th ed. Pearson Education Australia, Sydney, Australia. ISBN 978-0-7339-8384-9
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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.
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|Item Type:||Book (Commonwealth Reporting Category A)|
|Item Status:||Live Archive|
|Additional Information (displayed to public):||Permanent restricted access to published version due to publisher copyright policy. This is a textbook. Print copy held in the USQ Library at call no. 657.450994 Aud.|
|Depositing User:||Prof Peter Best|
|Faculty / Department / School:||Historic - Faculty of Business - School of Accounting, Economics and Finance|
|Date Deposited:||30 Sep 2011 22:29|
|Last Modified:||17 Nov 2014 00:05|
|Uncontrolled Keywords:||teaching; pedagogy; audit process; CPA; auditing standards; Australia; ethics|
|Fields of Research (FoR):||15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
22 Philosophy and Religious Studies > 2201 Applied Ethics > 220107 Professional Ethics (incl. police and research ethics)
13 Education > 1302 Curriculum and Pedagogy > 130203 Economics, Business and Management Curriculum and Pedagogy
|Socio-Economic Objective (SEO):||B Economic Development > 90 Commercial Services and Tourism > 9001 Financial Services > 900199 Financial Services not elsewhere classified|
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