Table of Contents

Part One: The Auditing and Assurance Services Profession
Chapter: 1. Assurance and Auditing: an overview
Chapter: 2. The Structure of the Profession
Chapter: 3. Ethics, Independence and Corporate Governance
Chapter: 4. The Legal Liability of Auditors
Part Two: Planning and Risk
Chapter: 5. Overview of Elements of the Financial Report Audit Process
Chapter: 6. Planning, Understanding the Entity and Evaluating Business Risk
Chapter: 7. Assessing Specific Business Risk
Chapter: 8. Understanding and Assessing Internal Control
Part Three: Tests of Control and Tests of Details
Chapter: 9. Tests of Controls
Chapter: 10. Substantive Tests of Transactions and Balances
Chapter: 11. Audit Sampling
Part Four: Completion and Communication
Chapter: 12. Completion and Review
Chapter: 13. The Auditor's Reporting Obligations
Part Five: Other Assurance Services
Chapter: 14. Internal Auditing Ch 15. Auditing and Assurance Services in the Public Sector
Chapter: 16. Other Assurance Services and Advanced Topics

About the Author

Grant Gay, MEc Monash, FCA, is an associate professor in the Department of Accounting and Finance at Monash University, specialising in auditing and financial accounting. He is a former audit partner with KPMG and has extensive Australian and international audit experience. Grant is a former member of the Australian Auditing and Assurance Standards Board, as well as being an experienced facilitator in the CA Program and an author in the CPA Program. He researches actively in the audit area and has published numerous refereed articles. ROGER SIMNETT, PhD, UNSW, is a Professor in the School of Accounting at The University of New South Wales. He teaches and researches in the financial accounting and auditing areas and has recently become the first academic appointed as a member of the International Auditing and Assurance Standards Board (IAASB). Roger has a background in standard setting, including his time spent on the Australian Auditing and Assurance Standards Board from 1995-1999.