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Modern Auditing and Assurance Services


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Table of Contents

Preface xii Abbreviations xviii How to use this book xix Acknowledgements xxii part 1 THE AUDITING AND ASSURANCE ENVIRONMENT 2 1 An overview of auditing 4 2 Governance and the auditor 44 3 Professional ethics, independence and audit quality 94 4 Other assurance engagements and quality standards 162 5 The auditor?s legal liability 202 part 2 AUDIT PLANNING 246 6 Overview of the audit of financial reports 248 7 The auditor?s report 280 8 Client evaluation and planning the audit 314 9 Audit risk assessment 366 10 Materiality and audit evidence 414 part 3 AUDIT TESTING METHODOLOGY 452 11 Tests of controls 454 12 Designing substantive procedures 488 13 Audit sampling 526 part 4 AUDITING TRANSACTIONS AND BALANCES 566 14 Auditing sales and receivables 568 15 Auditing purchases, payables and payroll 618 16 Auditing inventories and property, plant and equipment 664 17 Auditing cash and investments 708 part 5 COMPLETING THE AUDIT 756 18 Completing the audit 758 Glossary 801 Index 811

About the Author

Philomena Leung is Professor and Head of the Departmentof Accounting and Corporate Governance at Macquarie University,Sydney. She has had extensive teaching experience at tertiaryand postgraduate levels for over 30 years, specialising inauditing, ethics and corporate governance. Prior to undertaking therole at Macquarie University, Philomena held senior academicpositions at Hong Kong Polytechnic University and in Australia atVictoria University, RMIT University and Deakin University. Her PhDin accounting ethics and her KPMG auditing experience from HongKong provide an insight into issues relevant to the accounting andauditing profession. Philomena has written for a number of academicand professional journals in the areas of auditing, corporategovernance, ethics, internal auditing and accounting education. Shehas received a number of research grants and has led andco-authored many research projects in the areas of ethicseducation, internal auditing and professional issues. Philomena hasspoken at many conferences and seminars and is a soughtafterspeaker for national and international forums and media interviews.She is actively involved in the auditing profession, bridgingbetween academia and practice. Philomena believes in supporting thedevelopment and reshaping of the profession in Australia andinternationally. Paul Coram is Professor of Accounting and Head of theSchool of Accounting and Finance at the University of Adelaide.Paul has a Masters in Accounting from the University of WesternAustralia and a PhD from the Australian National University. Heworked as an auditor and became a Chartered Accountant with one ofthe Big Four firms in Australia, also gaining work experience as anauditor in London. He is actively involved with the Institute ofChartered Accountants and has been a member for over 20 years. Paulhas postgraduate qualifications in education and was the inauguralwinner of the Pearson Education Accounting Lecturer of the YearAward in 2001. Paul complements his teaching with research inauditing, and has a particular interest in the areas of auditquality and the value of assurance services. He has presented andpublished his research in Australia and internationally, and serveson the editorial board of the leading auditing journal, Auditing: AJournal of Practice and Theory. Barry J Cooper is Professor of Accounting and InterimHead of the School of Accounting, Economics and Finance at DeakinUniversity, Melbourne. He has a Bachelor of Commerce and a Masterof Education from Melbourne University, a PhD from RMIT University,is a Fellow of CPA Australia and the Association of CharteredCertified Accountants (ACCA), and is a past global president ofACCA. After gaining experience as an auditor, Barry joined RMITUniversity in 1972 where he taught auditing and financialaccounting. In 1987, he joined Hong Kong Polytechnic University andwas Head of the Department of Accountancy for 4 years. Afterreturning to Melbourne, he was appointed Head of Accountancy atRMIT University until late 1997, when he took leave and joined CPAAustralia as National Director Member Services. During histime at CPA Australia, Barry was responsible for the operations ofthe CPA divisions throughout Australia and Asia. After returning toRMIT, Barry later joined Deakin University and is currently Head ofthe School of Accounting, Economics and Finance at DeakinUniversity. During his academic career, Barry has undertaken anumber of research projects in the areas of auditing, ethics andaccounting education, presented at numerous conferences, publisheda number of articles in professional and academic journals, andco-authored several books. Peter D. Richardson is a manager with a public sectororganisation as well as a teacher of financial reporting andauditing to students preparing for the exams of the ICAA and CPAAustralia. He has a Bachelor of Commerce (Hons) and is a member ofthe Institute of Chartered Accountants in England and Wales. Afterspending 10 years working for various private accounting firms inthe United Kingdom, Peter joined BPP Professional Education, aUK-based public company which, among other things, teaches studentsstrategies for passing their UK professional accounting exams.After 6 years with BPP in the United Kingdom, Peter relocated toSingapore as Managing Director of the local BPP subsidiary, wherehe was responsible for setting up a BPP school. In 2006 he moved toAustralia and joined Deakin University as a lecturer in accountingand auditing.

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