Auditing and assurance services in Australia: an integrated approach, 7th ed.

Authored book

Arens, Alvin A., Best, Peter, Shailer, Gregory, Fiedler, Brenton, Elder, Randal J. and Beasley, Mark. 2007. Auditing and assurance services in Australia: an integrated approach, 7th ed. Sydney, Australia. Pearson Education Australia.
Book Title

Auditing and assurance services in Australia: an integrated approach, 7th ed.

Book CategoryAuthored book
ERA Publisher ID2896
AuthorsArens, Alvin A. (Author), Best, Peter (Author), Shailer, Gregory (Author), Fiedler, Brenton (Author), Elder, Randal J. (Author) and Beasley, Mark (Author)
Number of Pages814
Year2007
PublisherPearson Education Australia
Pearson Australia Group
Place of PublicationSydney, Australia
ISBN9780733983849
Abstract

Appropriate for undergraduate and postgraduate accounting majors, for either a full year or one semester course.

Auditing and Assurance Services in Australia: An Integrated Approach, 7e, is an introduction to auditing for students who have not had significant experience in the field. This text represents a conscious effort to focus on the Australian auditing environment in terms of current practices and standards issued jointly by The Institute of Chartered Accountants in Australia and CPA Australia. This edition of the text incorporates The Force of Law Auditing Standards (ASAs) issued by the Australian Auditing and Assurances Standards boards (AUASB) in May 2006; as well as the new Professional Standard: Code of Ethics for Professional Accountants operational from 1 July 2006.
Topics appear as they would during the audit planning and execution stage rather than as isolated pieces of information. There is a particular emphasis on the decision-making approach so that students will be able to determine the appropriate evidence they need to gather for an audit as well as how to evaluate the evidence obtained.

Keywordsteaching; pedagogy; audit process; CPA; auditing standards; Australia; ethics
ANZSRC Field of Research 2020350102. Auditing and accountability
500107. Professional ethics
390103. Economics, business and management curriculum and pedagogy
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Byline AffiliationsMichigan State University, United States
Queensland University of Technology
Australian National University
University of South Australia
Syracuse University, United States
Institution of OriginUniversity of Southern Queensland
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