Acknowledgements

We would like to express our appreciation to all those individuals who made contributions to this book.

First, our thanks to the following reviewers who have enriched our book with their comments and suggestions:

Second edition:

Peter Carey, Monash University
Kathie Cooper, University of Wollongong
Phillip Cobbin, University of Melbourne
Roe Cupido, Curtin University
Graeme Dean, University of Sydney ¹
Paul Dunmore, Victoria University, Wellington
Greg Ellis, La Trobe University
Medhat Endrawes, University of Western Sydney
Colin Ferguson, University of Queensland
David Hay, Auckland University
Evelyn Hogg, Murdoch University
Sue Hrasky, University of Tasmania
Rod Johnson, Deakin University
Susan Lambert, Flinders University
Margaret Lightbody, University of Adelaide
Joanne Moores, Victoria University, Wellington
Jim Psaros, University of Newcastle
Philip Ross, Macquarie University
Stephen Rowe, Southern Cross University
Dan Schiewe, Queensland University of Technology
Nava Subramaniam, Griffith University
Brian West, University of Ballarat

First edition:

Tracie Arkley-Smith, Charles Sturt University Ross Bloore, Bond University
Rod Johnson, Deakin University
Christine Jubb, University of Melbourne
Christopher Kelly, Deakin University
Peter Roebuck, University of New South Wales
Philip Ross, Macquarie University
Margo Wade, University of Canberra
Ming Wei Zhang, Monash University

We gratefully acknowledge the permission of the Institute of Chartered Accountants in Australia and CPA Australia to quote from auditing standards and associated professional pronouncements. We acknowledged permission given by the Institute to use material from its Professional Year and CA Programs. In addition, we thank the American Institute of Certified Public Accountants, the Canadian Institute of Chartered Accountants, the Chartered Institute of Management Accountants and the Institute of Internal Auditors for permission to use material from their professional examinations. We especially would like to thank Greg Pound for his kind words in the foreword.

We are indebted to ACL Australia, who allowed us the use of ACL Software - which is used by the major accounting companies - for an auditing case study to accompany this book.

Our thanks to the staff at McGraw-Hill for all their assistance, in particular Ailsa Brackley du Bois, Valerie Reed, Narelle Segecic and Catherine Page. We also express our gratitude for the assistance of Bibi Moore, Fernanda Afonso, Amna Khalifa and Jan Ottrey.

Finally, our sincere thanks to our families and colleagues, without whose patience and understanding this book would not have been possible.

Grant Gay
Roger Simnett

¹ We apologise that Professor Graeme Dean was inadvertently omitted from the Acknowledgements page of the first print run. This will be corrected at the first available opportunity.

2003 McGraw-Hill Higher Education
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