Auditing and Assurance Services: in Australia, 4/e
Grant Gay,
Monash University Roger Simnett,
University of NSW
ISBN: 0070286744 Copyright year: 2010
Features of the book
This new edition of Gay and Simnett’s Auditing and Assurance Services in Australia highlights the major initiative that has been undertaken by the Australia and international auditing standard-setters through the ‘Clarity Project’, which aims to improve the consistent application of the auditing standards worldwide by completely revising all the previous auditing standards into a new improved format.
This edition has been thoroughly revised and updated for these new ‘clarity’ standards, which are operative for audits of financial reports beginning on or after 1 January 2010 and affect almost every chapter of the textbook.
In addition, major changes to independent and corporate governance by national and international legislators and professional bodies, and the development of new assurance services, including assurance on environmental and sustainability reports and greenhouse gas statements are covered. The end-of-chapter questions have been completely revised with new questions in every chapter.