Solution Manuals For Auditing & Assurance Services in Australia, 7e Grant Gay Roger Simnett

Part 1: THE AUDITING AND ASSURANCE SERVICES PROFESSION 1. Assurance and auditing: an overview 2. Audit regulation, structure of the profession and auditor’s liability 3. Ethics, independence and corporate governance Part 2: PLANNING AND RISK ASSESSMENT 4. Overview of elements of the financial report audit process 5. Planning, understanding the entity and assessing business risk 6. Assessing inherent risk, and other specific business risks 7. Understanding and assessing internal control Part 3: RESPONSE TO ASSESSED RISKS: TESTS OF CONTROLS AND TESTS OF DETAILS 8. Tests of controls 9. Substantive tests of transactions and balances 10. Audit sampling Part 4: COMPLETION AND COMMUNICATION 11. Completion and review 12. The auditor’s reporting obligations Part 5: OTHER ASSURANCE SERVICES 13. Other assurance services and advanced topics 14. Internal auditing 15. Audit and assurance services in the public sector Appendix: Continuous case study: background information