Modern Auditing (5th Edition)

Modern Auditing 5th edition builds on the strength of the previous editions, offering a thorough coverage of auditing procedures for university students. The content of this edition has been comprehensively updated in line with the latest legislation, auditing standards and the profession's code of ethics, with new sections covering the current auditing environment and the role of the auditor within the assurance services framework. In addition, the presentation has been substantially revised to ensure that the material is expressed clearly, in an easy-to-read format.

Key features include:

⚫ a six-part structure developing the auditing process in a logical and sequential manner, enabling students to progressively consolidate their understanding of the concepts and processes without excessive detail or repetition

⚫ a thorough revision of all end-of-chapter material to include review and research questions, as well as graded professional application questions and case studies which, in many instances, have been drawn from the professional examination papers of accounting bodies

⚫ a listing of relevant Australian and international standards at the start of each chapter

⚫ a new chapter on contemporary issues in auditing to challenge students' perceptions and views of the profession and its future role in an increasingly technological era.

The pedagogy has been strengthened by the inclusion of:

⚫ clear links between the learning objectives at the beginning of each chapter and their subsequent discussion

⚫ succinct learning checks at the end of each main section to revise what has been covered

⚫ an extensive end-of-book glossary which defines the key terms highlighted in each chapter

⚫ a how to use this book' feature at the front of the text, which illustrates the key features and provides brief explanatory comment.

This text is accompanied by a study guide which contains chapter highlights as well as true/false and multiple choice questions and related solutions.