Assurance and Auditing: Concepts for a Changing Environment
Overview"Assurance and Auditing: Concepts for a Changing Environment" provides students with an introduction to auditing concepts and applications to comply with Australian auditing standards and institutional arrangement and requirements. Going beyond simply reciting auditing standard requirements, the text gives students the opportunity to apply practical auditing skills. Taking a business risk approach, the text explicitly discusses the link between business risk analysis and the specific audit procedures, and illustrates the link through the audit risk model. This text has been updated to incorporate the new International Accounting Standards.