Auditing: A Practical Approach - Couverture souple

Moroney, Robyn; Campbell, Fiona; Hamilton, Jane

Couverture souple

ISBN 10 : 1118377907 ISBN 13 : 9781118377901

Editeur : John Wiley & Sons Australia Ltd, 2013

A propos du livre

Biographie de l'auteur

Robyn Moroney, BEc (Hons), MCom, PhD, CA, CPA, is an Associate Professor in the Department of Accounting at Monash University. Before commencing her academic career, Robyn worked as an auditor at Arthur Young, now Ernst & Young. With over 25 years academic experience, Robyn has previously held positions at The University of Melbourne, The University of Auckland, The University of New South Wales and La Trobe University. Robyn is a member of the Institute of Chartered Accountant s Quality Review Committee and Higher Education Advisory Committee. Her areas of research interest are in auditor judgment and decision–making processes, audit quality, audit regulation, industry specialisation, assurance of environmental disclosures and corporate governance.

Robyn has published widely in various journals including Auditing: A Journal of Practice & Theory , Behavioral Research in Accounting,  Advances in Accounting Behavioral Research and Accounting & Finance .

Fiona Campbell, BCom, FCA, is an Assurance Partner with Ernst & Young in Melbourne. Fiona has been client serving in the assurance practice since 1991 and has worked on audit clients primarily in the retail, manufacturing, consumer and industrial products industries, as well as not–for–profit sector organisations. She has considerable experience providing professional services to Australian and foreign–controlled companies, including large publicly listed and private companies. Fiona is also responsible for the assurance methodology at Ernst & Young in Australia, and has been involved in designing the firm s global audit methodology for the past 16 years, including ensuring compliance with both international and local auditing standards.

Jane Hamilton, BBus, MAcc, PhD, CPA, is Professor of Accounting at the Bendigo campus of La Trobe University, and previously held academic positions at the University of Technology, Sydney. Jane has over 20 years experience in teaching and has published the results of her auditing research in several Australian and international journals.

Présentation de l'éditeur

Auditing: a Practical Approach 2e focuses on how audits are conducted in practice. In addition to covering the essential topics of auditing, the text provides greater insight into how an audit is conducted and the issues that are of greatest concern to practising auditors. As each chapter unfolds, students are introduced to the various stages of an audit. Key auditing concepts are addressed in a succinct manner, making them easily understandable. To underpin this approach, each chapter begins with a diagrammatic representation of the stages of an audit, with the current stage highlighted as we progress through the text. The diagram provides a useful reference point to ground the discussion in each chapter to the relevant stage in the audit process.

To underpin the discussion of how an audit is conducted, the authors have used a case study of a hypothetical client, Cloud 9. The discussion in each chapter is kept general, with our case study providing an example of how the general principles behind each audit may be applied in practice. By using this approach, students are provided with a continuing example of how the concepts discussed may apply in practice.

The Cloud 9 case study provides a flexible learning tool to be used within an auditing and assurance course. Details about Cloud 9 and its audit are provided in each chapter to give an insight into how an audit is conducted, the issues that auditors face at each stage of an audit, and the processes used to gather evidence and arrive at conclusions. The case materials can form the basis of class discussions, student role plays or online exchanges between students. At the end of each chapter, a case–study problem is set using Cloud 9 as a basis. These problems can be used as part of the weekly tutorial program, or as an assignment for students to work on individually or in groups (or some combination of the two).

Détails de l'édition

• Éditeur: John Wiley & Sons Australia Ltd
• Date d'édition: 2013
• Langue: anglais
• ISBN 10: 1118377907
• ISBN 13: 9781118377901
• Reliure: Broché
• Numéro d'édition: 2
• Nombre de pages: 528
• Coordonnées du fabricant: Wiley VCH Verlag GmbH; info@wiley-vch.de; ; Boschstraße 12; Weinheim; Baden-Württemberg; 69469; Allemagne