Auditing A Practical Approach 3rd Edition Moroney Test Bank

Product details:
- ISBN-10 : 0730364577
- ISBN-13 : 978-0730364573
- Author: Robyn Moroney, Fiona Campbell, Jane Hamilton
A practical approach is a new textbook written for students studying auditing at an undergraduate and postgraduate level. The text reflects how an audit is conducted in practice and the issues that are of greatest concern to auditors. Written by authors from academic and professional practice backgrounds the text has a practical orientation and presents essential audit topics supported with constructive pedagogy. In order to communicate the key elements of the audit process a hypothetical case study, cloud 9, underpins the audit process and methodology whilst providing a constant example of how general audit principles are applied in practice. With the educational trend to teach auditing with an industry and practical focus, the text will effectively develop a student’s understanding of the various stages of an audit and how an audit is conducted in practice.
Table contents:
Chapter 1 Introduction and overview of audit and assurance
Chapter 2 Ethics, legal liability and client acceptance
Chapter 3 Risk assessment I
Chapter 4 Risk assessment II
Chapter 5 Audit evidence
Chapter 6 Gaining an understanding of the client’s system of internal controls
Chapter 7 Sampling and overview of the risk response phase of the audit
Chapter 8 Execution of the audit — testing of controls
Chapter 9 Execution of the audit — performing substantive procedures
Chapter 10 Substantive testing and balance sheet accounts
Chapter 11 Substantive testing and income statement accounts
Chapter 12 Completing and reporting on the audit
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