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Gay and Simnett's Auditing and Assurance Services in Australia is now thoroughly updated to take into account the new Force of Law Australian Auditing Standards issued by the Auditing and Assurance Standards Board in April 2006, and operative for audits commencing 1 July, 2006. It also includes the new Code of Ethics for Professional Accountants and has the new International Auditing Standards referenced throughout. This innovative text continues to lead the way by maintaining its focus on the business risk approach to auditing. It provides students with a solid theoretical grounding in all aspects of auditing, as well as insight into some of the current challenges of the profession, such as the increasing complexity of corporations and the impact of globalisation.
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