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Modern auditing & assurance services

book
posted on 2007-01-01, 00:00 authored by Wong Yuen Yue Leung, P Coram, Barry CooperBarry Cooper
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.

History

Pagination

1 - 717

Publisher

John Wiley & Sons Australia

Place of publication

Milton, Qld.

ISBN-13

9780470810910

ISBN-10

0470810912

Edition

3rd ed.

Language

eng

Publication classification

A3 Revision/new edition

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