Auditing Theory and Practice 1e

Auditing Theory and Practice 1e

Mike Pratt, Karen Van Peursem and Mukesh Garg

Auditing Theory and Practice incorporates the standards set by Australia’s AUASB (Auditing and Assurance Standards Board) and New Zealand’s NZAuASB (New Zealand Auditing and Assurance Standards Board). Parts 1-4 of the reader-friendly text illustrate the four major phases of the audit. Part 5 allows instructors to pick and mix content to match both shorter and longer courses, with dedicated chapters on fraud and sustainability audits, public-sector and non-profit-sector audits and internal audits, for both AUASB and NZAuASB. By linking theory – through historical context and examples – to practice, students learn why a particular practice is important, giving examples of audit failures, and then how to apply it. This approach enhances understanding of the application of professional scepticism in auditing and prepares learners for real-world auditing.

Shortlist, Tertiary (Wholly Australian) Teaching and Learning Resource – Print or Blended Learning
Resource type
Teaching and Student Resource
Arts/Humanities/Social Sciences
December 2022
Print or blended
9780170458955, 9780170461801, 9780170461771

Cengage Australia

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