Assurance, Risk and Governance: An International Perspective 3e

Product Details:
Author(s):
Maroun, W ,
Büchling, M ,
Cerbone, D ,
Kok, M ,
Marques, G and
Segal, T
Year Published:
2023
Edition
3rd Edition
Type:
Print | Soft Cover
Language:
English
About this publication
Assurance, Risk and Governance: An International Perspective provides a comprehensive reference for students of assurance practices and practitioners. The book explains the technical functioning of assurance processes at an advanced level using a principles-based approach aligned with International Standards on Auditing. This is complemented by a review of the leading academic research to provide readers with an easy-to-understand overview of the latest developments in external audit and related assurance services.
Content
Chapter 1 Overview of assurance
Chapter 2 External regulation
Chapter 3 Audit quality
Chapter 4 Laws and regulations
Chapter 5 Acceptance and continuance
Chapter 6 Planning an audit and key concepts
Chapter 7 Understanding the entity
Chapter 8 Understanding the system of internal control revision
Chapter 9 Identification and assessment of risk
Chapter 10 Response to assessed risk
Chapter 11 Executing the audit
Chapter 12 Accounting Estimates
Chapter 13 Relying on the work of others
Chapter 14 Reporting to management
Chapter 15 Subsequent events
Chapter 16 Reporting to regulators
Chapter 17 The audit report (ABF)
Chapter 18 Group Audits
Chapter 19 Fraud
Chapter 20 Money Laundering (ABF)
Chapter 21 Going concern
Chapter 22 Internal Audit (ABF)
Chapter 23 Other types of assurance (ABF)
Chapter 24 Performance indicators and the public sector (ABF)
Chapter 25 Outsourcing (ABF)
Chapter 26 The Future of Audit (ABF)
Interest / Benefit to
Undergraduate auditing students in any commerce-based degree including students studying on programmes accredited by SAICA 
Postgraduate students interested in an overview of the relevant academic literature on assurance practices
Students registered to write the ACCA’s Advanced Audit and Assurance Module (P7)