Test Bank for Auditing and Assurance Services 5th edtion Grant Gay

Test Bank for Auditing and Assurance Services 5th edtion Grant Gay

Test Bank for Auditing and Assurance Services 5th edtion Grant Gay

Auditing & Assurance Services takes a business risk approach to the standard audit practice that has been incorporated into both national and international auditing standards. Students are provided with a solid theoretical grounding in all aspects of auditing, as well as insight into current challenges of the profession.

Auditing and Assurances has attracted a loyal following with its user-friendly structure, layout and organisation and its clear and comprehensive writing style.

With a reputation built over several editions for timely, comprehensive and accurate incorporation of auditing standards this edition continues the trend.

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

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Test Bank for Auditing and Assurance Services 5th edtion Grant Gay