01915pam a2200277 a 4500001000800000005001700008008004100025019001300066020002500079035002100104040002800125042000900153082001500162245007400177246004300251250001200294260005600306300003500362500002400397504005100421505089200472520021101364650002501575653001501600700002201615501891520120411161119.0101221s2011 qeaa b 001 0 eng d1 a48287093 a9781742168456 (pbk.) a(OCoLC)693877680 aANLbengdANLdVITdANL aanuc04a657.4522200aModern auditing & assurance services /cPhilomena Leung ... [et al.].33aModern auditing and assurance services a5th ed. aMilton, Qld. :bJohn Wiley & Sons Australia,c2011. axxii, 833 p. :bill. ;c26 cm. aPrevious ed.: 2009. aIncludes bibliographical references and index.0 aPt. 1. The auditing and assurance environment -- 1. An overview of auditing -- 2. Governance and the auditor -- 3. Professional ethics, independence and audit quality -- 4. Oher assurance engagements and quality standards -- 5. The auditor's legal liability -- Pt. 2. Audit planning -- 6. Overview of the audit of financial statements -- 7. The auditor's report -- 8. Client evaluation and planning the audit -- 9. Audit risk assessment -- 10. Materiality and audit evidence -- Pt. 3. Audit testing methodology -- 11. Tests of controls -- 12. Designing substantive procedures -- 13. Audit sampling -- Pt. 4. Auditing transactions and balances -- 14. Auditing sales and receivables -- 15. Auditing purchases, payables and payroll -- 16. Auditing inventories and property, plant and equipment -- 17. Auditing cash and investments -- Pt. 5. Completing the audit -- 18. Completing the audit. aModern Auditing and Assurance Services 5th edition has been thoroughly updated in accordance with the Clarity Auditing Standards and presents a current and thorough coverage of audit and assurance services. 0aAuditingvTextbooks. aAustralian1 aLeung, Philomena.