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Auditing, Assurance Services and Ethics in Australia


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Table of Contents

*PART 1 THE AUDITING PROFESSION *Chapter 1 Demand for audit and assurance services *Chapter 2 Auditors' legal environment *Chapter 3 Audit quality and ethics *Chapter 4 Audit responsibilities and objectives *Chapter 5 Audit evidence *Part 2 The Audit Process : Decisions and Planning *Chapter 6 Audit planning and documentation *Chapter 7 Materiality and risk *Chapter 8 Internal control and control risk *Chapter 9 Fraud auditing *Chapter 10 The impact of information technology on the audit process *Chapter 11 Overall audit plan and audit program *Chapter 12 Audit of the sales and collection cycle: tests of controls and substantive tests of transactions *Part 3 The Audit Process : Application *Chapter 13 Completing the tests in the sales and collection cycle: accounts receivable *Chapter 14 Audit sampling *Chapter 15 Audit of transaction cycles and financial balance statements I *Chapter 16 Audit of transaction cycles and financial balance statements II *Part 4 The Audit Process : Completing the Audit *Chapter 17 Completing the audit *Chapter 18 Audit reporting *Part 5 Special Topics * Chapter 19 Other assurance engagements and environments

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