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Auditing and assurance
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Auditing and Assurance Services: in Australia, 4/e

Grant Gay, Monash University
Roger Simnett, University of NSW

ISBN: 0070286744
Copyright year: 2010

Table of contents



Part 1 - The auditing and assurance services professions
Chapter 1 Assurance and auditing: an overview
Chapter 2 The structure of the profession
Chapter 3 Ethics, independence and corporate governance
Chapter 4 The legal liability of auditors
Part 2 - Planning and Risk
Chapter 5Overview of elements of the financial report audit process
Chapter 6Planning, knowledge of the business and evaluating business risk
Chapter 7Assessing specific business risks and materiality
Chapter 8Understanding and assessing internal control
Chapter 9Tests of controls
Part 3 - Test of controls and tests of details
Chapter 10Substantive tests of transactions and balances
Chapter 11Audit sampling
Part 4 - Completion and communication
Chapter 12Completion and review
Chapter 13The auditor's reporting obligations
Part 4 - Other Assurance Services
Chapter 14Internal auditing
Chapter 15Audit and assurance services in the public sector
Chapter 16Advanced topics in assurance services
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