Auditing Theory and Practice | 1st Edition | AU/NZ

Michael Pratt/Karen Van Peursem/Mukesh Garg
Product cover for Auditing Theory and Practice 1st Edition by Michael Pratt/Karen Van Peursem/Mukesh Garg
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ISBN: 9780170491976
Access until 12 June 2030
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MindTap for Pratt/Van Peursem/Garg 's Auditing Theory and Practice, 2-term Instant Access

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ISBN-13: 9780170461771
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About This Product

Auditing Theory and Practice incorporates the standards set by Australia's AUASB (Auditing and Assurance Standards Board) and New Zealand's NZAuASB (New Zealand Auditing and Assurance Standards Board). Parts 1-4 of the reader-friendly text illustrate the four major phases of the audit. Part 5 allows instructors to pick and mix content to match both shorter and longer courses, with dedicated chapters on fraud and sustainability audits, public-sector and non-profit-sector audits and internal audit, for both AUASB and NZAuASB. By linking theory – through historical context and examples – to practice, students learn why a particular practice is important, giving examples of audit failures, and then how to apply it. This approach enhances understanding of the application of professional scepticism in auditing and prepares learners for real-world auditing.