Now in its 7th edition, Auditing and Assurance: A Case Studies Approach provides a challenging and practical methodology for auditing and assurance students at both undergraduate and postgraduate level.
Written by experts in the field, this book provides an overall contextual model to understanding the key elements of the audit process. Each chapter contains real life case studies which are designed to assist self-learning and improved application skills.
This text is a valuable resource for any students or practitioners working in the field of auditing and assurance. It is also useful for candidates undertaking the Audit and Assurance (AAA) Module in the Chartered Accountants (CA) Program and CPA Australia’s CPA Program.
- Key revisions to the auditing standards (ISAs/ASAs), most significantly in the areas of audit reporting, disclosures and assertions
- Commentary on recent developments in practice, including corporate governance and data analytics
- New and updated case studies and exam preparation
- Updated online learning materials for students and lecturers
About the Authors
Nonna Martinov-Bennie is Professor of Accounting and Director of the International Governance and Performance (IGAP) Research Centre in the Faculty of Business and Economics at Macquarie University. Prior to this, she held positions at the University of New South Wales and The University of Sydney. Before academia, Nonna was a Senior Audit Manager with Deloitte Touche Tohmatsu managing audit teams for major corporate audit clients.
Dominic Soh is a Lecturer in the Faculty of Business and Economics at Macquarie University. He has previously worked in auditing, management accounting and technical advisory roles. Dominic maintains close ties with the internal and external auditing profession through his research and involvement with professional bodies.
Kevin Frohbus is the Audit Technical Director of Crowe Horwath Australasia. In this role, Kevin is responsible for audit and accounting technical consultation, thought leadership and quality control. He provides advice to clients in both the public and private sectors on a range of issues, including professional standards and regulatory requirements.
Table of Contents
1. Audit Planning, Understanding the Entity and Risk Assessment
2. Internal Control and Fraud Risk
3. Auditor’s Procedure in Response to Assessed Risks
4. IT Systems: Internal Control and Audit Evidence
5. Audit Conclusions and Reporting Introduction
6. Other Types of Audit, Review and Assurance Engagements
7. Quality Control, Ethical Requirements, Independence, Corporate Governance and Litigation
9. Practice Examinations