03/06/16
ACF3631 Auditing and assurance (Caulfield) | Monash University
ACF3631 Auditing and assurance
(Caulfield)
(Full-year teaching period, 2015)
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Dr Poonam Bir : Faculty of Business and Economics :
Poonam.Bir@monash.edu - List maintained by Monash
University Library contact:
Marina.Campanella@monash.edu
[1]Christopher Niesche The new flavours of auditing: Beyond plain vanilla. Intheblack.
[2]Gay G. 2015. Auditing and Assurance Services in Australia. McGraw Hill.
[3]Gay G. 2015. Auditing and Assurance Services in Australia. McGraw Hill.
[4]Gay G. 2015. Auditing and Assurance Services in Australia. McGraw Hill.
[5]Gay G. 2015. Auditing and Assurance Services in Australia. McGraw Hill.
[6]Gay G. 2015. Auditing and Assurance Services in Australia. McGraw Hill.
[7]Gay G. 2015. Auditing and Assurance Services in Australia. McGraw Hill.
[8]Gay G. 2015. Auditing and Assurance Services in Australia. McGraw Hill.
[9]Gay G. 2015. Auditing and Assurance Services in Australia. McGraw Hill.
[10]Gay G. 2015. Auditing and Assurance Services in Australia. McGraw Hill.
[11]Gay G. 2015. Auditing and Assurance Services in Australia. McGraw Hill.
[12]Gay G. 2015. Auditing and Assurance Services in Australia. McGraw Hill.
[13]Ge, Weili The Disclosure of Material Weaknesses in Internal Control after the
Sarbanes-Oxley Act. Accounting Horizons. 19, 3, 137–158.
[14]Ghandar A. 2014. INTHEBLACK - A clear path to smarter audits.
[15]Ghandar A. INTHEBLACK - Professional scepticism: An essential mindset for auditors
and everyone else.
[16]Howard, Anthony 2013. Finding your moral compass. Charter. 84, 10 (2013).
[17]Jerry L. Turner et al. with Glen L. Gray et al. 2011. Perceptions and misperceptions
regarding the unqualified auditor’s report by financial statement preparers, users, and
auditors. Accounting Horizons. 25, 4 (2011), 659–684.
[18]Malley A. INTHEBLACK - Auditors face a crisis of relevance in the capital markets.
[19]Malley A. INTHEBLACK - Scepticism key to winning the fight against fraud.
[20]Miller T.C. et al. 2012. Do auditors assess inherent risk as if there are no controls?
Managerial Auditing Journal. 27, 5 (May 2012), 448–461.
[21]Niesche C. INTHEBLACK - The rewards of managing risk.
[22]Niven D. 2014. Lessons from audit failures. Chartered Accountants.
[23]Parker A. 2015. INTHEBLACK - 6 key threats to auditor independence.
[24]The Chartered Accountant 2004. Guidance note on computer assisted audit
techniques (CAATs). ICAI - The Institute of Chartered Accountants of India. 52, 7 (2004),
730–737.
[25]AASB 110Events After the Balance Sheet Date.
[26]AASB Framework for the Preparation and Presentation of Financial Statements.
[27]AGS 1002Bank Confirmation Requests.
[28]APES 210 Conformity with Auditing and Assurance Standards.
[29]APES 320 Quality Control for Firms.
[30]APES 320 Quality Control for Firms-Revised.
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ACF3631 Auditing and assurance (Caulfield) | Monash University
[31]APES110 Code of Ethics for Professional Accountants.
[32]APES110 Code of Ethics for Professional Accountants.
[33]ASA 100Preamble to AUASB Standards.
[34]ASA 101Preamble to Australian Auditing Standards.
[35]ASA 102Compliance with Ethical Requirements when Performing Audits, Reviews
and Other Assurance Engagements.
[36]ASA 200Overall Objectives of the Independent Auditor and the Conduct of an Audit
in Accordance with Australian Auditing Standards.
[37]ASA 200Overall Objectives of the Independent Auditor and the Conduct of an Audit
in Accordance with Australian Auditing Standards.
[38]ASA 210Agreeing the Terms of Audit Engagements.
[39]ASA 210Agreeing the Terms of Audit Engagements.
[40]ASA 220Quality Control for an Audit of a Financial Report and Other Historical
Financial Information.
[41]ASA 230Audit Documentation.
[42]ASA 240The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial
Report.
[43]ASA 240The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial
Report.
[44]ASA 240The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial
Report.
[45]ASA 250Consideration of Laws and Regulations in an Audit of a Financial Report.
[46]ASA 260Communication with Those Charged with Governance.
[47]ASA 265Communicating Deficiencies in Internal Control to Those Charged with
Governance and Management.
[48]ASA 300Planning an Audit of a Financial Report.
[49]ASA 300Planning an Audit of a Financial Report.
[50]ASA 300Planning an Audit of a Financial Report.
[51]ASA 315Identifying and Assessing the Risks of Material Misstatement Through
Understanding the Entity and Its Environment.
[52]ASA 315Identifying and Assessing the Risks of Material Misstatement through
Understanding the Entity and Its Environment.
[53]ASA 315Identifying and Assessing the Risks of Material Misstatement through
Understanding the Entity and Its Environment.
[54]ASA 315Identifying and Assessing the Risks of Material Misstatement through
Understanding the Entity and Its Environment.
[55]ASA 315Identifying and Assessing the Risks of Material Misstatement through
Understanding the Entity and Its Environment.
[56]ASA 320Materiality in Planning and Performing an Audit.
[57]ASA 320Materiality in Planning and Performing an Audit.
[58]ASA 330The Auditor’s Responses to Assessed Risks.
[59]ASA 330The Auditor’s Responses to Assessed Risks.
[60]ASA 330The Auditor’s Responses to Assessed Risks.
[61]ASA 330The Auditor’s Responses to Assessed Risks.
[62]ASA 330The Auditor’s Responses to Assessed Risks.
[63]ASA 402Audit Considerations Relating to Entities Using a Service Organisation.
[64]ASA 402Audit Considerations Relating to Entities Using a Service Organisation.
[65]ASA 450Evaluation of Misstatements Identified during the Audit.
[66]ASA 450Evaluation of Misstatements Identified during the Audit.
[67]ASA 500Audit Evidence.
[68]ASA 500Audit Evidence.
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[69]ASA 500Audit Evidence.
[70]ASA 500Audit Evidence.
[71]ASA 501Audit Evidence—Specific Considerations for Inventory and Segment
Information.
[72]ASA 502Audit Evidence—Specific Considerations for Litigation and Claims.
[73]ASA 505External Confirmations.
[74]ASA 510Initial Audit Engagements—Opening Balances.
[75]ASA 520Analytical Procedures.
[76]ASA 520Analytical Procedures.
[77]ASA 520Analytical Procedures.
[78]ASA 530Audit Sampling.
[79]ASA 540Auditing Accounting Estimates, Including Fair Value Accounting Estimates,
and Related Disclosures.
[80]ASA 540Auditing Accounting Estimates, Including Fair Value Accounting Estimates,
and Related Disclosures.
[81]ASA 540Auditing Accounting Estimates, Including Fair Value Accounting Estimates,
and Related Disclosures.
[82]ASA 550Related Parties.
[83]ASA 550Related Parties.
[84]ASA 560Subsequent Events.
[85]ASA 560Subsequent Events.
[86]ASA 570Going Concern.
[87]ASA 570Going Concern.
[88]ASA 570Going Concern.
[89]ASA 580Written Representations.
[90]ASA 580Written Representations.
[91]ASA 600Special Considerations—Audits of a Group Financial Report (Including the
Work of Component Auditors).
[92]ASA 610Using the Work of Internal Auditors.
[93]ASA 620Using the Work of an Auditor’s Expert.
[94]ASA 620Using the Work of an Auditor’s Expert.
[95]ASA 700Forming an Opinion and Reporting on a Financial Report.
[96]ASA 705Modifications to the Opinion in the Independent Auditor’s Report.
[97]ASA 706Emphasis of Matter Paragraphs and Other Matter Paragraphs in the
Independent Auditor’s Report.
[98]ASA 710Comparative Information—Corresponding Figures and Comparative
Financial Reports.
[99]ASA 710Comparative Information—Corresponding Figures and Comparative
Financial Reports.
[100]ASA 720The Auditor’s Responsibilities Relating to Other Information in Documents
Containing an Audited Financial Report.
[101]ASA 720The Auditor’s Responsibilities Relating to Other Information in Documents
Containing an Audited Financial Report.
[102]ASA200Overall Objectives of the Independent Auditor and the Conduct of an Audit
in Accordance with Australian Auditing Standards.
[103]ASA200Overall Objectives of the Independent Auditor and the Conduct of an Audit
in Accordance with Australian Auditing Standards.
[104]ASA220Quality Control for an Audit of a Financial Report and Other Historical
Financial Information.
[105]ASA250Consideration of Laws and Regulations in an Audit of a Financial Report.
[106]ASA315Identifying and Assessing the Risks of Material Misstatement Through
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ACF3631 Auditing and assurance (Caulfield) | Monash University
Understanding the Entity and Its Environment.
[107]ASA700Forming an Opinion and Reporting on Financial Statements.
[108]2014. ASIC blasts auditing firms for low standards. The Age (Melbourne, Australia).
2014, 2014 (2014).
[109]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.
[110]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.
[111]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).
[112]ASX Corporate Governance Council, Corporate Governance Principles and
Recommendations.
[113]AUASB - Foreword.
[114]AUASB - Framework for Assurance engagements.
[115]AUASB - Glossary of defined terms.
[116]AUASB Bulletin, (2010), “Standard Business Reporting and XBRL: Information for
Audit and Assurance Practitioners”, June.
[117]ActiveData For Excel.
[118]CPA Australia, (2014), “Professional Scepticism: Looking Both Ways on a One Way
Street”, June.
[119]CPA Australia,(2014), “A Guide To Understanding Auditing And Assurance: Listed
Companies”, Oct.
[120]Directors critical of mandatory audit rotation plans.
[121]GS 011Third Party Access to Audit Working Papers.
[122]GS 006Electronic Publication of the Auditor’s Report.
[123]GS 010Responding to Questions at an Annual General Meeting.
[124]Library Guide - Business and Economics.
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