Audit and Assurance, 2nd Edition

Accounting › Auditing / Forensic Accounting › Accounting

Audit and Assurance, 2nd Edition

Edited by Philomena Leung · Paul Coram · Barry Cooper · Peter Richardson
John Wiley & Sons October 2023

Specifications

ISBN-13
9781394173440
Publisher
John Wiley & Sons
Publication
October 2023
Format
Paperback , 528 pages
Jurisdiction
U.S. ? Countri(es) for reference only

Details

Written for the local market, the second edition of Audit and Assurance features a concise and contemporary presentation of auditing. This new edition has a major focus on both technology and applied learning, using lots of examples to ensure students will be able to do more than rote auditing and instead understand why processes are the way they are so that they can be more flexible.

The new edition welcomes two new industry experts to the author team, Dominic Canestrati-Soh who is a Senior Manager at Ernst & Young and Kirsty Meredith who is an academic at USC with 7 years industry experience as a Chartered Accountant specialising in audit and taxation. The text has been updated with new content on data analytics, technology insights and interviews with auditing practioners as well as Excel screencasts and primers.

 

  • Two new authors with strong industry background
  • Updated with a strong focus on technology and contemporary assurance issues. Chapters and topics have been re-sequenced to reflect the practical process of conducting a financial report audit, while still retaining an important theoretical grounding - allowing students to understand why processes are the way they are so that they can be more adaptive and work-ready.  
  • NEW Data analytics and technology integrated throughout including technology insight boxes which have a focus on how technology works in practice. Some of these boxes include interviews with leading Auditing Practitioners.  
  • NEW Chapter 2 has been dedicated to thorough consideration of contemporary audit engagements, including sustainability engagements.  
  • NEW Chapter 9 has been added to reflect the ever‑increasing role of data analytics in the process of gathering audit evidence.  
  • NEW - Excel integrated throughout, including Excel Primer, EOC exercises and Excel screen casts across eText for selected chapters.  
  • Updated Standards content where the standards have changed 
  • Refreshed 30% of the end-of-chapter-questions 

Table of Contents

Preface x

Key Features xii

About the authors xiv

1. Auditing and governance 1

2. Sustainability and contemporary assurance engagements 67

3. Financial report audits 103

4. Ethics and client evaluation 141

5. Understanding the client and their risk 199

6. Planning the audit in response to risk 267

7. Testing controls 285

8. Gathering substantive evidence 327

9. Analytics in substantive procedures 355

10. Completing the audit 391

11. Reporting on the audit 431

12. Regulations and audit liability 459

Index 497

About the Author

Chapter 1. An overview of auditing

Chapter 2. Governance and the auditor

Chapter 3. Professional ethics, regulation and liability

Chapter 4. Quality and standards of assurance engagements

Chapter 5. Overview of the audit of financial reports

Chapter 6. The auditor’s report

Chapter 7. Client evaluation and planning the audit

Chapter 8. Audit risk assessment

Chapter 9. Materiality and audit evidence

Chapter 10. Tests of controls

Chapter 11. Designing substantive procedures

Chapter 12. Managing audit data

Chapter 13. Completing the audit

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