Grant Gay,
Monash University Roger Simnett,
University of NSW
ISBN: 0074717413 Copyright year: 2007
Description
Gay & Simnett’s Auditing and Assurance Services in Australia is now thoroughly updated to take into account the new Force of Law Australian Auditing Standards issued by the Auditing and Assurance Standards Board in April 2006, and operative for audits commencing 1 July 2006. It also includes the new Code of Ethics for Professional Accountants and has the new International Auditing Standards referenced throughout.
This innovative text continues to lead the way by maintaining its focus on the business risk approach to auditing. It provides studetns with a solid theoretical grounding in all aspects of auditng, as well as insight into some of the current challenges of the profession, such as the increasing complexity of corporations and the impact of globalisation.
Key features include
Thoroughly Updated.
This revised edition is comprehensively updated and the new International Auditing Standards are included throughout. All instructor support resources, including PowerPoints, Instructor Manuals, test bank and end-of-chapter material, and student support resources such as MaxMark all also reference the new standards.
Strategic Focus.
This revised edition maintains its focus on the business risk approach to auditing which has become standard auditing practice, and which has been incorporated into both Australian and international auditing standards. Gay & Simnett continue to discuss the current challenges auditors face due to the increasingly complex nature of corporate structures and the impact of globalisation on the auditing profession.
Comprehensive Learning Package.
This new edition provides a fully integrated learning and teaching package, with all supplements authored by Grant Gay (from Monash University) and Roger Simnett (from the University of New South Wales). This package includes resources for both students and instructors, including worked examples; exercises and studies using ACL; and McGraw-Hill's Online Learning Centre and MaxMark.