Auditing: A Practical Approach, 3rd Edition

ISBN: 9780730326496

The latest resource from market-leading Accounting author Robyn Moroney, Auditing: A Practical Approach, 3rd Edition covers all the core topics from a typical auditing course in 12 concise chapters, delivered as an interactive Wiley E-Text: Powered by VitalSource, for a more engaging and active learning experience. Designed to break through the ‘boredom’ that you may associate with auditing, this rich digital resource includes media such as practitioner videos, interactives and In a Nutshell revision materials embedded at the point of learning.


  • Practical Approach: Ernst & Young’s highly regarded Cloud 9 practice set is integrated throughout the text, facilitating a practical approach to studying auditing.
  • Hear From Practitioners: Exclusive videos from high-profile Australian practitioners providing insights into real world application of auditing.
  • 2016 Standards: Moroney’s third edition references the 2016 Auditing Standards, giving you the most up-to-date information.
  • Revision Modules: In a Nutshell revision materials are integrated throughout to help you engage with the course content and enhance your learning.
  • Interactive E-Text: Bring course content to life with embedded rich media such as videos, interactives and revision materials to keep you engaged and studying effectively.
  • Trusted Authorship: Know you’re getting the best content from leading author Moroney and a team of renowned practitioners and academics in the field.
Professor Robyn Moroney, PhD, CA, CPA, is a Professor of Auditing in the Monash Business School. Robyn is an editor of the International Journal of Auditing and is on the editorial board of Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, Issues in Accounting Education and Managerial Auditing Journal. Robyn is also a member of Chartered Accountants Australia and New Zealand’s Quality Review Committee.

Fiona Campbell, BCom, FCA, is an Assurance Partner with Ernst & Young in Melbourne. Fiona has been client serving in the assurance practice since 1991 and has worked on audit clients primarily in the retail, manufacturing, consumer and industrial products industries, as well as the not-for-profit sector. Fiona has been involved in designing the firm’s global audit methodology for the past 20 years and was appointed to the International Auditing and Assurance Standards Board in 2015.

Professor Jane Hamilton, BBus, MAcc, PhD, CPA, is an Associate Head of La Trobe Business School and Professor of Accounting at the Bendigo campus of La Trobe University. She previously held academic positions at the University of Technology, Sydney. Jane has over 20 years’ experience in teaching and has published the results of her auditing research in several Australian and international journals.

1. Introduction and overview of audit and assurance
2. Ethics, legal liability and client acceptance
3. Risk assessment I
4. Risk assessment II
5. Audit evidence
6. Gaining an understanding of the client’s system of internal controls
7. Sampling and overview of the risk response phase of the audit
8. Execution of the audit – testing of controls
9. Execution of the audit – performing substantive procedures
10. Substantive testing and balance sheet accounts
11. Substantive testing and income statement accounts
12. Completing and reporting on the audit
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E-Text: 9780730326496
Digital Australia CAANZ Pack: 9780730343998
Print Australia CAANZ Pack: 9780730359340
Digital New Zealand CAANZ Pack: 9780730344001
Print on Demand: 9780730350637