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ACF3631 Auditing and assurance (Caulfield) | Monash University
ACF3631 Auditing and assurance
(Caulfield)
(Semester 2, 2015)
View Online
Dr Poonam Bir : Faculty of Business and Economics :
Poonam.Bir@monash.edu - List maintained by Monash
University Library contact: Anna.Stokes@monash.edu
1.Library guides at Monash University - Accounting. at
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2.Gay G. E. & Simnett R. Auditing and assurance services in Australia. (McGraw-Hill
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3.Gay G. Auditing and Assurance Services in Australia. (McGraw Hill, 2015).
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8.AUASB - Framework for Assurance engagements. at
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>
9.APES 210 Conformity with Auditing and Assurance Standards. at
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10.APES 320 Quality Control for Firms. at
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pesb_standards/13092014111217p5.pdf>
11.ASQC 1 Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and
Reviews of Financial Reports and Other Financial Information, and Other Assurance
Engagements (issued in November 2013). at
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ASQC_1.pdf>
12.ASA 100Preamble to AUASB Standards. at
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13.ASA 101Preamble to Australian Auditing Standards. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_101.pdf>
14.ASA200Overall Objectives of the Independent Auditor and the Conduct of an Audit in
Accordance with Australian Auditing Standards. at
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15.ASA220Quality Control for an Audit of a Financial Report and Other Historical
Financial Information. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
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ASA_220.pdf>
16.ASA250Consideration of Laws and Regulations in an Audit of a Financial Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_250.pdf>
17.ASA315Identifying and Assessing the Risks of Material Misstatement Through
Understanding the Entity and Its Environment. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_315.pdf>
18.ASA700Forming an Opinion and Reporting on Financial Statements. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jul13_Compiled_Auditing_Standard_AS
A_700.pdf>
19.Gay G. Auditing and Assurance Services in Australia. (McGraw Hill, 2015).
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tion-plans.aspx>
22.Howard, Anthony. Finding your moral compass. Charter 84, (2013).
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24.APES110 Code of Ethics for Professional Accountants. at
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1122014051438_compiled-apes-110-code-of-ethics-for-professional-accountants-nov-2013
.pdf>
25.APES 320 Quality Control for Firms-Revised. at
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pesb_standards/13092014111217p5.pdf>
26.ASQC 1Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and
Reviews of Financial Reports and Other Financial Information, and Other Assurance
Engagements. at
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ASQC_1.pdf>
27.ASA 102Compliance with Ethical Requirements when Performing Audits, Reviews
and Other Assurance Engagements. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jul13_Compiled_Auditing_Standard_AS
A_102.pdf>
28.ASA 200Overall Objectives of the Independent Auditor and the Conduct of an Audit
in Accordance with Australian Auditing Standards. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_200.pdf>
29.ASA 240The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial
Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_240.pdf>
30.Gay G. Auditing and Assurance Services in Australia. (McGraw Hill, 2015).
31.Ghandar A. A clear path to smarter audits. at
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32.ASA200Overall Objectives of the Independent Auditor and the Conduct of an Audit in
Accordance with Australian Auditing Standards. at
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<http://www.auasb.gov.au/admin/file/content102/c3/ASA_200_27-10-09.pdf>
33.ASA 210Agreeing the Terms of Audit Engagements. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_210.pdf>
34.ASA 230Audit Documentation. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_230.pdf>
35.ASA 300Planning an Audit of a Financial Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_300.pdf>
36.ASA 315Identifying and Assessing the Risks of Material Misstatement Through
Understanding the Entity and Its Environment. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_315.pdf>
37.ASA 330The Auditor’s Responses to Assessed Risks. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_330_27-10-09.pdf>
38.ASA 500Audit Evidence. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_500.pdf>
39.ASA 540Auditing Accounting Estimates, Including Fair Value Accounting Estimates,
and Related Disclosures. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_540.pdf>
40.ASA 580Written Representations. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jul13_Compiled_Auditing_Standard_AS
A_580.pdf>
41.ASA 600Special Considerations—Audits of a Group Financial Report (Including the
Work of Component Auditors). at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_600.pdf>
42.ASA 620Using the Work of an Auditor’s Expert. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_620_27-10-09.pdf>
43.GS 011Third Party Access to Audit Working Papers. at
<http://www.auasb.gov.au/admin/file/content102/c3/GS_011_07-04-09.pdf>
44.Gay G. Auditing and Assurance Services in Australia. (McGraw Hill, 2015).
45.CPA Australia, 2014. Professional Scepticism: Looking Both Ways on a One Way
Street. at
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ces/auditing-assurance/professional-scepticism.pdf>
46.Malley A. Scepticism key to winning the fight against fraud. (2014). at
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ud>
47.Ghandar A. Professional scepticism: An essential mindset for auditors and everyone
else. (2013). at
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or-auditors-and-everyone-else>
48.APES110 Code of Ethics for Professional Accountants. at
<http://www.apesb.org.au/~apesborg/development/APESBCMS/ver1.3/uploads/standards/a
pesb_standards/standard1.pdf>
49.ASA 210Agreeing the Terms of Audit Engagements. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_210.pdf>
50.ASA 220Quality Control for an Audit of a Financial Report and Other Historical
Financial Information. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
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ASA_220.pdf>
51.ASA 300Planning an Audit of a Financial Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_300.pdf>
52.ASA 315Identifying and Assessing the Risks of Material Misstatement through
Understanding the Entity and Its Environment. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_315.pdf>
53.ASA 330The Auditor’s Responses to Assessed Risks. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_330_27-10-09.pdf>
54.ASA 510Initial Audit Engagements—Opening Balances. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_510_27-10-09.pdf>
55.ASA 520Analytical Procedures. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_520_27-10-09.pdf>
56.ASA 550Related Parties. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_550.pdf>
57.ASQC 1Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and
Reviews of Financial Reports and Other Financial Information, and Other Assurance
Engagements. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASQC_1.pdf>
58.Gay G. Auditing and Assurance Services in Australia. (McGraw Hill, 2015).
59.Miller T. C., Cipriano M. & Ramsay R. J. Do auditors assess inherent risk as if there
are no controls? Managerial Auditing Journal 27, 448–461 (2012).
60.Niesche C. The rewards of managing risk. (2013). at
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61.ASA 200Overall Objectives of the Independent Auditor and the Conduct of an Audit
in Accordance with Australian Auditing Standards. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_200.pdf>
62.ASA 240The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial
Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_240.pdf>
63.ASA 250Consideration of Laws and Regulations in an Audit of a Financial Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_250.pdf>
64.ASA 300Planning an Audit of a Financial Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_300.pdf>
65.ASA 315Identifying and Assessing the Risks of Material Misstatement through
Understanding the Entity and Its Environment. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_315.pdf>
66.ASA 320Materiality in Planning and Performing an Audit. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_320.pdf>
67.ASA 330The Auditor’s Responses to Assessed Risks. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_330_27-10-09.pdf>
68.ASA 450Evaluation of Misstatements Identified during the Audit. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_450_27-10-09.pdf>
69.ASA 570Going Concern. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jul13_Compiled_Auditing_Standard_AS
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A_570.pdf>
70.Gay G. Auditing and Assurance Services in Australia. (McGraw Hill, 2015).
71.Ge, Weili. The Disclosure of Material Weaknesses in Internal Control after the
Sarbanes-Oxley Act. Accounting Horizons 19, 137–158
72.ASA 315Identifying and Assessing the Risks of Material Misstatement through
Understanding the Entity and Its Environment. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_315.pdf>
73.ASA 402Audit Considerations Relating to Entities Using a Service Organisation. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_402.pdf>
74.ASA 610Using the Work of Internal Auditors. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_ASA_610_Using_the_Work_of_I
nternal_Auditors.pdf>
75.Gay G. Auditing and Assurance Services in Australia. (McGraw Hill, 2015).
76.ASA 315Identifying and Assessing the Risks of Material Misstatement through
Understanding the Entity and Its Environment. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_315.pdf>
77.ASA 330The Auditor’s Responses to Assessed Risks. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_330_27-10-09.pdf>
78.ASA 402Audit Considerations Relating to Entities Using a Service Organisation. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_402.pdf>
79.ASA 500Audit Evidence. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_500.pdf>
80.AUASB Bulletin, (2010), ‘Standard Business Reporting and XBRL: Information for
Audit and Assurance Practitioners’, June. at
<http://www.auasb.gov.au/admin/file/content102/c3/bulletin_june_2010.pdf>
81.The Chartered Accountant. Guidance note on computer assisted audit techniques
(CAATs). ICAI - The Institute of Chartered Accountants of India 52, 730–737 (2004).
82.Christopher Niesche. The new flavours of auditing: Beyond plain vanilla. Intheblack
at <http://intheblack.com/articles/2014/04/11/the-new-flavours-of-auditing>
83.ActiveData For Excel. at
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&Itemid=489>
84.Gay G. Auditing and Assurance Services in Australia. (McGraw Hill, 2015).
85.Jerry L. Turner, Paul J. Coram & Theodore J. Mock with Glen L. Gray. Perceptions and
misperceptions regarding the unqualified auditor’s report by financial statement preparers,
users, and auditors. Accounting Horizons 25, 659–684 (2011).
86.AGS 1002Bank Confirmation Requests. at
<http://www.auasb.gov.au/admin/file/content102/c3/AGS1002_9-95.pdf>
87.ASA 330The Auditor’s Responses to Assessed Risks. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_330_27-10-09.pdf>
88.ASA 500Audit Evidence. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_500.pdf>
89.ASA 501Audit Evidence—Specific Considerations for Inventory and Segment
Information. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_501.pdf>
90.ASA 505External Confirmations. at
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<http://www.auasb.gov.au/admin/file/content102/c3/ASA_505_27-10-09.pdf>
91.ASA 520Analytical Procedures. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_520_27-10-09.pdf>
92.ASA 540Auditing Accounting Estimates, Including Fair Value Accounting Estimates,
and Related Disclosures. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_540.pdf>
93.ASA 560Subsequent Events. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_560.pdf>
94.ASA 620Using the Work of an Auditor’s Expert. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_620_27-10-09.pdf>
95.Gay G. Auditing and Assurance Services in Australia. (McGraw Hill, 2015).
96.AASB Framework for the Preparation and Presentation of Financial Statements. at
<http://www.aasb.gov.au/admin/file/content105/c9/Framework_07-04_COMPdec07_01-09.
pdf>
97.ASA 320Materiality in Planning and Performing an Audit. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_320.pdf>
98.ASA 500Audit Evidence. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_500.pdf>
99.ASA 502Audit Evidence—Specific Considerations for Litigation and Claims. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jul13_Compiled_Auditing_Standard_AS
A_502.pdf>
100.ASA 520Analytical Procedures. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_520_27-10-09.pdf>
101.ASA 530Audit Sampling. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_530_27-10-09.pdf>
102.ASA 540Auditing Accounting Estimates, Including Fair Value Accounting Estimates,
and Related Disclosures. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_540.pdf>
103.ASA 550Related Parties. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_550.pdf>
104.ASA 560Subsequent Events. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_560.pdf>
105.ASA 570Going Concern. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jul13_Compiled_Auditing_Standard_AS
A_570.pdf>
106.ASA 580Written Representations. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jul13_Compiled_Auditing_Standard_AS
A_580.pdf>
107.ASA 710Comparative Information—Corresponding Figures and Comparative
Financial Reports. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_710.pdf>
108.ASA 720The Auditor’s Responsibilities Relating to Other Information in Documents
Containing an Audited Financial Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_720_27-10-09.pdf>
109.AASB 110Events After the Balance Sheet Date. at
<http://www.aasb.gov.au/admin/file/content105/c9/AASB110_07-04_COMPapr07_07-07.pdf
>
110.Gay G. Auditing and Assurance Services in Australia. (McGraw Hill, 2015).
111.Malley A. Auditors face a crisis of relevance in the capital markets. at
<http://intheblack.com/articles/2014/10/22/auditors-face-a-crisis-of-relevance-in-the-capita
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l-markets>
112.ASA 260Communication with Those Charged with Governance. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_260.pdf>
113.ASA 265Communicating Deficiencies in Internal Control to Those Charged with
Governance and Management. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_265.pdf>
114.ASA 450Evaluation of Misstatements Identified during the Audit. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_450_27-10-09.pdf>
115.ASA 570Going Concern. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jul13_Compiled_Auditing_Standard_AS
A_570.pdf>
116.ASA 700Forming an Opinion and Reporting on a Financial Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jul13_Compiled_Auditing_Standard_AS
A_700.pdf>
117.ASA 705Modifications to the Opinion in the Independent Auditor’s Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_705.pdf>
118.ASA 706Emphasis of Matter Paragraphs and Other Matter Paragraphs in the
Independent Auditor’s Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_706.pdf>
119.ASA 710Comparative Information—Corresponding Figures and Comparative
Financial Reports. at
<http://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_710.pdf>
120.ASA 720The Auditor’s Responsibilities Relating to Other Information in Documents
Containing an Audited Financial Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/ASA_720_27-10-09.pdf>
121.GS 006Electronic Publication of the Auditor’s Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/GS_006_12-3-10.pdf>
122.GS 010Responding to Questions at an Annual General Meeting. at
<http://www.auasb.gov.au/admin/file/content102/c3/GS_010_12-03-09.pdf>
123.Gay G. Auditing and Assurance Services in Australia. (McGraw Hill, 2015).
124.Niven D. Lessons from audit failures. Chartered Accountants (2014). at
<http://www.charteredaccountants.com.au/News-Media/Charter/Charter-articles/Audit-and
-assurance/2014-04-Lessons-from-audit-failures.aspx>
125.ASA 240The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial
Report. at
<http://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_
ASA_240.pdf>
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