Auditing: A Practical Approach, 4th Edition

ISBN: 9780730382645

Robyn Moroney’s Auditing: A Practical Approach is the market leading local Audit text. It presents the various aspects of the audit process in a practical rather than theoretical manner, for a more engaging and active learning experience.

Written from a practitioner perspective, a hallmark feature of this is the incorporation of a running case study – Crest Outfitters. The case allows students to apply and consolidate their learning topic by topic as they progress through the unit.

The 4th Edition now features Technology Insight vignettes that provide insights into how technological developments such as big data, blockchain and AI is disrupting audit practice, and affords students a lens into the future of auditing.

The eBook edition of Auditing: A Practical Approach features a range of instructional media content designed to provide students with an interactive and engaging learning experience. This unique resource can also form the basis of a blended learning solution for lecturers.


  • Interactive media – Interactive media in eBook including practitioner videos (Ernest Young), animated demo problems, interactive practice and questions with feedback  
  • Currency  – Technology Vignettes featuring the latest developments in audit technologies  
  • Running case study – New Running case (Crest Outfitters) throughout text create a business context to apply learnings 
Robyn Moroney 

Fiona Campbell 

Jane Hamilton 

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. Overview of test controls, Substantive procedures and Sampling
8. Sampling and overview of the risk response phase of the audit
9. Execution of the audit – testing of controls
10. Execution of the audit – performing substantive procedures
11. Substantive testing and balance sheet accounts
12. Substantive testing and income statement accounts
13. Completing and reporting on the audit

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E-Text: 9780730382669   
Textbook: 9780730382645