| Description |
1 online resource (466 pages) |
| Contents |
Cover; Title page; Copyright page; Contents; About the authors; Preface; CHAPTER 1 Introduction and overview of audit and assurance; Audit process in focus; 1.1 Auditing and assurance defined; 1.2 Different assurance services; 1.3 Different levels of assurance; 1.4 Different audit opinions; 1.5 Preparers and auditors; 1.6 Demand for audit and assurance services; 1.7 The role of regulators and regulations; 1.8 The audit expectation gap; CHAPTER 2 Ethics, legal liability and client acceptance; Audit process in focus; 2.1 The fundamental principles of professional ethics; 2.2 Independence |
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2.3 The auditor's relationships with others2.4 Legal liability; 2.5 Client acceptance and continuance decisions; CHAPTER 3 Risk assessment I; Audit process in focus; 3.1 Phases of an audit; 3.2 Gaining an understanding of the client; 3.3 Fraud risk; 3.4 Going concern; 3.5 Corporate governance; 3.6 Information technology; 3.7 Closing procedures; CHAPTER 4 Risk assessment II; Audit process in focus; 4.1 Audit risk; 4.2 Materiality; 4.3 Audit strategy; 4.4 Client approaches to measuring performance; 4.5 Analytical procedures; CHAPTER 5 Audit evidence; Audit process in focus; 5.1 Assertions |
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5.2 Types of audit evidence5.3 Persuasiveness of audit evidence; 5.4 Using the work of an expert; 5.5 Using the work of another auditor; 5.6 Evidence gathering procedures; CHAPTER 6 Gaining an understanding of the client's system of internal controls; Audit process in focus; 6.1 Internal control defined; 6.2 Objectives of internal controls; 6.3 Entity-level internal controls; 6.4 Transaction-level internal controls; 6.5 Documenting internal controls; 6.6 Identifying strengths and weaknesses in a system of internal controls; 6.7 Management letters |
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CHAPTER 7 Sampling and overview of the risk response phase of the auditAudit process in focus; 7.1 Audit sampling; 7.2 Sampling and non-sampling risk; 7.3 Statistical and non-statistical sampling; 7.4 Sampling methods; 7.5 Factors that influence the sample size -- testing controls; 7.6 Factors that influence the sample size -- substantive testing; 7.7 Evaluating sample test results; 7.8 Tests of controls and substantive procedures; 7.9 Nature, timing and extent of audit testing; 7.10 Drawing conclusions; 7.11 Documentation -- audit working papers |
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CHAPTER 8 Execution of the audit -- testing of controlsAudit process in focus; 8.1 Types of controls; 8.2 Techniques for testing controls; 8.3 Selecting and designing tests of controls; 8.4 Results of the auditor's testing; 8.5 Documenting conclusions; CHAPTER 9 Execution of the audit -- performing substantive procedures; Audit process in focus; 9.1 Overview of substantive procedures; 9.2 Relationship between risk assessment and the nature, timing and extent of substantive procedures; 9.3 Substantive audit procedures; 9.4 Levels of evidence |
| Notes |
9.5 Evaluating and documenting substantive analytical procedures results |
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Print version record |
| Subject |
Auditing -- Australia -- Handbooks, manuals, etc
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Auditing -- Handbooks, manuals, etc
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Auditing.
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Australia.
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| Genre/Form |
Handbooks and manuals.
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| Form |
Electronic book
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| Author |
Campbell, Fiona Margaret, author
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Hamilton, Jane Maree, author
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| ISBN |
9780730344193 |
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0730344193 |
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