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Auditing, Assurance Services and Ethics in Australia is the fully localised edition of Arens' definitive introductory text on auditing, specifically targeted at students who may need to understand in detail the auditor's legal, professional, and ethical responsibilities, how to conduct an audit from start to finish, the auditor's decision-making process, and statutory requirements for audit reports in their future roles as qualified accounting professionals in Australia or New Zealand. This core text is intended for either a full-year or one-semester course at the undergraduate or graduate level. It is also appropriate for introductory professional development courses for public accounting firms, internal auditors and government auditors.
Auditing, Assurance Services and Ethics in Australia is a confidence-building way of learning the roles and legal responsibilities of a professional auditor. Readers will learn the theory and concepts of auditing and how to use the theoretical framework to solve practical audit problems in the real world.
The 11th Australian edition continues its focus on the Australian auditing environment in terms of the current practices and standards issued by the Auditing and Assurance Standards Board (AUASB).