Audit and Assurance, 2nd Edition

Preface x

Key Features xii

About the authors xiv

1. Auditing and governance 1

2. Sustainability and contemporary assurance engagements 67

3. Financial report audits 103

4. Ethics and client evaluation 141

5. Understanding the client and their risk 199

6. Planning the audit in response to risk 267

7. Testing controls 285

8. Gathering substantive evidence 327

9. Analytics in substantive procedures 355

10. Completing the audit 391

11. Reporting on the audit 431

12. Regulations and audit liability 459

Index 497