Auditing

A Practical Approach

Robyn Moroney, Fiona Campbell, Jane Hamilton

• Publisher: Wiley
• Year: 2020
• Print ISBN: 9780730382645
• eBook ISBN: 9780730382638
• Edition: 4
• Topic: Business
• Subtopic: Auditing
• Index: Business

Moroney et al's Auditing: A Practical Approach is a market leading local Audit text. It presents the various aspects of the audit process in a practical rather than theoretical manner, for a more engaging and active learning experience. Written from a practitioner perspective, a hallmark feature of this is the incorporation of a running case study – Crest Outfitters. The case allows students to apply and consolidate their learning topic by topic as they progress through the unit. The 4th Edition now features Technology Insights vignettes that provide insights into how technological developments such as big data, blockchain and AI are disrupting audit practice, and provides students with a lens into the future of auditing. The eBook edition of Auditing: A Practical Approach features a range of instructional media content designed to provide students with an interactive and engaging learning experience. This unique resource can also form the basis of a blended learning solution for lecturers.

Table of contents

• Cover
• Title page
• Copyright page
• BRIEF CONTENTS
• CONTENTS
• ABOUT THE AUTHORS
• PREFACE
• CHAPTER 1 Introduction and overview of audit and assurance
• CHAPTER 2 Ethics, legalliability 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
• INDEX
• EULA