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Auditing: A Practical Approach, 3rd Edition

Auditing: A Practical Approach, 3rd Edition

Robyn Moroney, Fiona Campbell, Jane Hamilton

ISBN: 978-0-730-32649-6

Sep 2016

312 pages

Select type: E-Book

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The second edition of Financial Reporting (Loftus et al.) provides both a conceptual understanding and a practical application of the accounting standards. For students, an understanding of the conceptual basis of accounting and the rationale behind the principles is crucial to the consistent application of standards in a variety of practical contexts.

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Chapter 1 Introduction and overview of  audit and assurance 

Chapter 2 Ethics, legal liability and client acceptance 

Chapter 3 Risk assessment I 

Chapter 4 Risk assessment II 

Chapter 5 Audit evidence 

Chapter 6 Gaining an understanding of the client’s system of internal controls 

Chapter 7 Sampling and overview of the risk response phase of the audit 

Chapter 8 Execution of the audit — testing of controls 

Chapter 9 Execution of the audit — performing substantive procedures 

Chapter 10 Substantive testing and balance sheet accounts 

Chapter 11 Substantive testing and income statement accounts 

Chapter 12 Completing and reporting on the audit 

  • Practical Approach: Ernst & Young’s highly regarded Cloud 9 practice set is integrated throughout the text, facilitating a practical approach to studying auditing
  • Hear From Practitioners: Exclusive videos from high-profile Australian practitioners providing insights into real world application of auditing
  • 2016 Standards: Moroney’s third edition references the 2016 Auditing Standards, giving students the most up-to-date information
  • Revision Modules: ‘In a Nutshell’ revision materials are integrated throughout to help students engage with the course content and enhance their learning
  • Interactive E-Text: Bring course content to life with embedded rich media such as videos, interactives and revision materials to keep students engaged and studying effectively
  • Trusted Authorship: Know you’re getting the best content from leading author Moroney and a team of renowned practitioners and academics in the field