Auditing: Theory And Practice In New Zealand (6th Edition)
ow in its 6th edition, Auditing: Theory and Practice in New Zealand continues to provide tertiary students of auditing with a comprehensive introduction to the conceptual issues and application of audit theory to practice.
This new edition has been substantially revised, condensed and fully updated. There is a greater focus on subsystems and an increased number of review exercises, diagrams and updates to the standards, law and case studies. Structured learning outcomes, exercises and review questions promote and encourage student engagement with the topic.
Features of this edition include:
- Increased number of exercises
- Overview of theoretical and historical foundations in learning
- Updated ISA-NZ and ISA standards
- Up-to-date regulatory, legal and historical audit information
- Use of a risk-based audit approach
- Expanded chapters on systems analysis and testing procedures
- Expanded student support material (CD)
- Expanded and completely updated Instructor's Resource Manual
- Incidental material (advanced, fraud audit and internal audit) now contained on the support CD