Robyn Moroney - Auditing: A Practical Approach

Third Canadian Edition

ROBYN MORONEY

Monash University, Caulfield East, Australia

Partial Adaptation of Modern Auditing & Assurance Services, Sixth Edition

Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson

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Auditing: A Practical Approach, Third Canadian Edition, includes extracts from the Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2016-2017 Edition of the International Auditing and Assurance Standards Board, published by the International Federation of Accountants (IFAC) in December 2016 and is used with the permission of IFAC. All rights reserved. Contact Permissions@ifac.org for permission to reproduce, store or transmit, or to make other similar uses of these extracts.

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ROBYN MORONEY , B.Ec. (Hons), M.Com., Ph.D., CA, CPA, is an Associate Professor in the Department of Accounting and Finance at Monash University, Australia. Before commencing her academic career, Robyn worked as an auditor at Arthur Young, now Ernst & Young. With over 25 years' academic experience, Robyn has previously held positions at the University of Melbourne, the University of Auckland, the University of New South Wales, and La Trobe University. As a member of the board of the Accounting and Finance Association of Australia and New Zealand, which represents the interests of accounting and finance academics in both countries, Robyn has taken on a number of roles, including co-chairing the conference technical committee and the doctoral symposium. Her areas of research are the behavioural aspects (auditor decision-making processes) and economics of auditing.

FIONA CAMPBELL , B.Com., FCA, is an Assurance Partner with Ernst & Young in Melbourne, Australia. Fiona has been serving clients in the assurance practice since 1991 and has worked on audit clients primarily in the manufacturing, consumer, and industrial products industries, as well as not-for-profit sector organizations. She has considerable experience providing professional services to Australian and foreign-controlled companies, including large publicly listed and private companies. Fiona is also responsible for assurance methodology and technology at Ernst & Young in Australia, and she has been involved in designing the firm's global audit methodology for the past 14 years, including ensuring compliance with both international and local auditing standards.

JANE HAMILTON , B.Bus., M.Acc., Ph.D., is Professor of Accounting at the Bendigo campus of the Regional School of Business, La Trobe University, Australia, and previously held academic positions at the University of Technology, Sydney. Jane has 20 years' experience in teaching and has published the results of her auditing research in several Australian and international journals.