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Auditing A Practical Approach

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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…    
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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…    

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