Modern auditing & assurance services

Leung, Philomena, Coram, Paul and Cooper, Barry 2007, Modern auditing & assurance services, 3rd ed. ed., John Wiley & Sons Australia, Milton, Qld..

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Title Modern auditing & assurance services
Author(s) Leung, Philomena
Coram, Paul
Cooper, BarryORCID iD for Cooper, Barry
Publication date 2007
Total pages xxvi, 717 p.
Publisher John Wiley & Sons Australia
Place of Publication Milton, Qld.
Keyword(s) Auditing
Summary On 1 May 2006, the Auditing and Assurance Standards Board (AUASB) introduced a series of new legally enforceable Australian Auditing Standards (ASAs), effective 1 July 2006.

Corporate collapses over the last five years, and subsequent criticisms of the audit role, have necessitated a review of the existing auditing standards to ensure audit quality, return stakeholder confidence in the reputation of the audit process, and reinstate to the profession the core audit qualities of reliability, transparency, trust and integrity.

'Modern Auditing and Assurance Services 3rd Edition' reflects the latest developments in the profession, detailing the audit procedures under the 35 legally enforceable ASAs.

Further, this edition has been thoroughly revised to present a current coverage of the auditing environment: the increased focus on professional ethics and ethical competence, governance and professional independence, changes in legal liability for the audit profession, local and international regulatory developments, whilst continuing to provide a thorough analysis of contemporary audit practice as well as significant consideration of assurance services beyond the traditional audit.
ISBN 9780470810910
Edition 3rd ed.
Language eng
Field of Research 150102 Auditing and Accountability
HERDC Research category A3 Revision/new edition
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