Modern Auditing and Assurance Services, Google eBook: Edition 5

Philomena Leung · Paul Coram · Barry J. Cooper

Feb 2012 · Sold by John Wiley & Sons

About this ebook

Modern Auditing and Assurance Services 5th edition has been thoroughly updated in accordance with the Clarity Auditing Standards and presents a current and thorough coverage of audit and assurance services.

The increased focus on contemporary audit practice - including professional ethics and ethical competence, governance and professional independence, and changes in legal liability for the audit profession - will equip students with the necessary knowledge and skills required by the profession.

About the author

Philomena Leung is Professor and Head of the Department of Accounting and Corporate Governance at Macquarie University, Sydney.   She has had extensive teaching experience at tertiary and postgraduate levels for over 30 years, specialising in auditing, ethics and corporate governance.  Prior to undertaking the role at Macquarie University, Philomena has held senior academic positions at Hong Kong Polytechnic University and in Australia at Victoria University, RMIT University and Deakin University. Her PhD in accounting ethics and her KPMG auditing experience from Hong Kong provide an insight into issues relevant to the accounting and auditing profession. Philomena has written for a number of academic and professional journals in the areas of auditing, corporate governance, ethics, internal auditing and accounting education. She has received a number of research grants and has led and co-authored many research projects in the areas of ethics education, internal auditing and professional issues. Philomena has spoken at many conferences and seminars and is a sought-after speaker for national and international forums and media interviews. Philomena is actively involved in the auditing profession, bridging between academe and practice.  Philomena believes in supporting the development and reshaping of the profession in Australia and internationally.

Paul Coram is an Associate Professor in Accounting at The University of Melbourne. Paul has a Masters in Accounting from The University of Western Australia and a PhD from The Australian National University. He worked as an auditor and became a Chartered Accountant with one of the Big Four firms in Australia, also gaining work experience as an auditor in London. He is actively involved with the Institute of Chartered Accountants and has been a member for over 15 years. Paul has postgraduate qualifications in education and has lectured at the University of South Australia and The University of Western Australia. He was the inaugural winner of the Pearson Education Accounting Lecturer of the Year Award in 2001, endorsed by the Accounting and Finance Association of Australia and New Zealand. Paul complements his teaching with research in auditing, and has a particular interest in the areas of audit quality and the value of assurance services. He has presented and published his research in Australia and internationally, including publishing on several occasions in recent years in the leading auditing journal, Auditing: A Journal of Practice and Theory.

Barry J. Cooper is Professor of Accounting and Interim Head of the School of Accounting, Economics and Finance at Deakin University, Melbourne. He has a Bachelor of Commerce and a Master of Education from Melbourne University, a PhD from RMIT University and is a Fellow of CPA Australia and the Association of Chartered Certified Accountants (ACCA) and was recently elected Vice President of ACCA, the largest global accounting body. After gaining experience as an auditor, Barry joined RMIT University in 1972 where he taught auditing and financial accounting. In 1987, he joined the Hong Kong Polytechnic University and was Head of the Department of Accountancy for 4 years. After returning to Melbourne, he was appointed Head of Accountancy at RMIT University until late 1997, when he took leave and joined CPA Australia as National Director — Member Services. During his time at CPA Australia, Barry was responsible for the operations of the CPA divisions throughout Australia and Asia. During his academic career, Barry has undertaken a number of research projects in the areas of auditing, ethics and accounting education, presented at numerous conferences, published a number of articles in professional and academic journals, and co-authored several books.

Peter D. Richardson is the finance manager for a public sector organisation as well teaching financial reporting and auditing to students preparing for the exams of the ICAA and CPA Australia. He has a Bachelor of Commerce (Hons) and is a member of the Institute of Chartered Accountants in England and Wales. After spending 10 years working for various private accounting firms in the United Kingdom, Peter joined BPP Professional Education, a UK-based public company which, among other things, teaches students strategies for passing their UK professional accounting exams. After 6 years with BPP in the United Kingdom, Peter relocated to Singapore as managing director of the local BPP subsidiary, where he was responsible for setting up a BPP school. In 2006 he moved to Australia and joined Deakin University as a lecturer in accounting and auditing.