Modern Auditing

Modern Auditing

Modern Auditing

Modern Auditing


Modern Auditing has become established as one of the leading textbooks for students taking university and professional courses in auditing. This extensively revised third edition continues to provide the reader with a comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing.

Aimed at introductory level courses in auditing at undergraduate, graduate and professional levels, it develops the auditing process in a logical and sequential manner enabling the reader to progressively consolidate their understanding of the concepts and process.

The book contains a strong pedagogical framework including: chapter overviews, learning objectives and checks, review questions, professional application questions, case studies and a glossary of technical terms.

New features include:

• Updated coverage of developments in companies legislation, regulation and corporate governance
• Discussion of new developments in ethical codes
• Coverage of the latest audit risk standards and the impact of the IAASB's Clarity Project
• Focus on changes in professional statements and structure and the increasing influence of IFAC


This text is based on an original US text by Walter G. Kell and Richard E. Ziegler adapted for use in Australia by Gudarshan Gill and Graham Cosserat. (The latest edition of the US text is authored by William C. Boynton and Raymond N. Johnson.) Gill and Cosserat developed the Australian text through six editions between 1985 and 2001 during the course of which it has become a leading text adopted by many Australian universities and colleges. For the fifth and sixth editions Gill and Cosserat were joined by Philomena Leung, Associate Professor at the Royal Melbourne Institute of Technology University, Melbourne, and Paul Coram of the University of Western Australia. During the course of its Australian development the book has benefited immensely from feedback from lecturers and students. It is, in every respect, a fully tried-and-tested text.

With the harmonization of auditing standards the decision was taken to produce a text of universal application to auditing worldwide. The text is now available in both an Australian and this, a UK, version, each of which is written to be fully compliant with both domestic and international accounting and auditing standards. This reflects the development of auditing as a wholly universal profession and develops students capable of practising auditing in a truly global marketplace.

Overview to the Third Edition

This text is written for introductory courses in auditing at undergraduate, graduate and professional levels. The objective of the text is to provide a comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing. In December 2004 the Auditing Practices Board (APB) of the UK and Ireland adopted the majority of International Standards on Auditing (ISAs) (in adapted form). At the time of writing, the International Auditing and Assurance Standards Board (IAASB) is redrafting all its ISAs to improve their clarity and to make them easier to apply and to translate (the ‘Clarity Project’). From a UK perspective the APB has devoted considerable resources to the IAASB’s ‘Clarity Project’ as part of the overall process of harmonizing financial reporting and auditing within the European Union. Other aspects of harmonization include ethical codes and professional conduct as well as corporate and enterprise governance. This edition also covers developments in these areas. In the UK the Companies Act 2006 introduced a wide range of new measures that has implications for investors, company directors and auditors and is featured in this edition.

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