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Auditing A Practical Approach

ISBN-10: 0470678909

ISBN-13: 9780470678909

Edition: 2011

Authors: Robyn Moroney, Fiona Campbell, Jane Hamilton, Valerie Warren

List price: $135.95
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Auditing: a Practical Approach is a new Canadian textbook written for students studying auditing at an undergraduate and postgraduate level. The text reflects how an audit is conducted in practice and the issues that are of greatest concern to auditors. Written by authors from academic and professional practice backgrounds, the text has a practical orientation and presents essential audit topics supported with constructive pedagogy. In order to communicate the key elements of the audit process a hypothetical case study, Cloud 9, underpins the audit process and methodology while providing a constant example of how general audit principles are applied in practice. With the educational trend to teach auditing with an industry and practical focus, the text will effectively develop a student?s understanding of the various stages of an audit and how an audit is conducted in practice.This engaging text and its outstanding supplements, including Ernst & Young video series, all available within WileyPLUS, will provide an integrated and easy-to-use solution for instructors and students alike.
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Book details

List price: $135.95
Copyright year: 2011
Publisher: John Wiley & Sons Canada, Limited
Publication date: 1/11/2012
Binding: Paperback
Pages: 576
Size: 8.43" wide x 10.94" long x 0.94" tall
Weight: 2.288
Language: English

Professor Jayne Godfrey., BCom (Hons), DipEd, MEc, PhD, is President of Academic Board and Professor of Financial Accounting at Monash University. Her publications draw upon a range of accounting and auditing theories. For her service to Australian society through business leadership, Jayne was awarded Australia's Centenary Medal. A past member of the Australian Accounting Standards Board, and past president of the Accounting Association of Australia and New Zealand, she frequently addresses international and national audiences concerning accounting research issues. She is currently a member of Australia's Water Accounting Standards Board, applying principles consistent with accounting theories described in this book. Jayne's research focuses on the role of accounting and auditing in generating and distributing economic resources, including the contracting and capital market causes and consequences of earnings management, and auditor specialisation.Professor Allan Hodgson, BEc (Hons), MEc, PhD, is Dean of the Amsterdam Business School and Director of Graduate Studies at the University of Amsterdam. Allan has lectured in accounting theory and fi nancial statement analysis in Africa, Europe, Australia, the United Kingdom and the United States. His published research in international journals covers insider trading, derivative markets, banking, capital market research, corporate governance and intangibles. He is currently on the editorial boards of six international journals.Professor Ann Tarca, PhD, MAcc, BCom, is a professor in the Accounting and Finance group of the Business School at the University of Western Australia (UWA). She has over 20 years teaching experience, with the last 15 years being spent at UWA working with both undergraduate and post-graduate students. Following from her experience as a chartered accountant in public practice, her research has focused on financial reporting standards and practices. She has a particular interest in international issues including standard setting, regulation and enforcement.Professor Jane Hamilton, BBus, MAcc, PhD, is Professor of Accounting at the Bendigo campus of the Regional School of Business, La Trobe University, and previously held academic positions at the University of Technology, Sydney. Jane has 20 years experience in teaching and has published the results of her auditing research in several Australian and international journals.Professor Scott Holmes, BCom, PhD, FCPA, is currently Pro Vice-Chancellor (Research), Dean of Graduate Studies and Professor of Accounting, The University of Newcastle and Honorary Professor, UQ Business School, The University of Queensland. Scott  has held academic positions at a number of universities, including Australian National University, Queensland University of Technology, The University of Queensland, University of Arizona and University of Oregon. He has also acted as a consultant to several of the multinational accounting fi rms, and in 2007-08 was senior adviser to the New South Wales Treasurer. In 2004, Scott was made a life member of the Small Enterprise Association of Australia and New Zealand in recognition of his research in the area of small-fi rm financial management and reporting. Scott's current research focus is budget and reporting models in a health setting. 

Introduction and overview of audit and assurance
Ethics, legal liability and client acceptance
Audit planning I
Audit planning II
Audit evidence
Overview of tests of control, substantive procedures and sampling
Gaining an understanding of the client's system of internal controls
Execution of the audit testing of controls
Execution of the audit performing substantive procedures
Substantive testing and balance sheet accounts
Substantive testing and income statement accounts
Completing and reporting on the audit