Project Description

Auditing: A Practical Approach, 3rd Edition

Auditing: A Practical Approach, 3rd Edition is the latest resource from market-leading Accounting author Robyn Moroney. It covers all the core topics from a typical auditing course in 12 concise chapters, for a more engaging and active learning experience.

Designed to break through the ‘boredom’ that students 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.

Moroney 3e Cover

Designed for 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 students the most up-to-date information

Powerful Digital Capabilities

Available as a full colour printed textbook with an interactive eBook code, this title enables every student to master concepts and succeed in assessment. Lecturers are supported with an extensive, easy-to-use teaching and learning package.

Select the features from the right hand side menu to see more details.

Wiley Interactive E-Text
Wiley Interactive E-Text
Click to play this short video
Practitioner videos
Practitioner videos

Video insights from practitioners help students connect course concepts with real-world local cases


Animations and interactivities embedded at the point of learning bring course concepts to life

Concept Check
Concept Check

Students can test their comprehension and get instant feedback with interactive Concept Check questions, embedded at the point of learning.

Search, highlight and annotate
Search, highlight and annotate

Interactive textbook lets students search, highlight and take notes within the text for efficient study

12 Auditing Topics

  • Chapter 1. Introduction and overview of audit and assurance
  • Chapter 2.Ethics, legal liability and client acceptance
  • Chapter 3. Risk assessment I
  • Chapter 4. Risk assessment II
  • Chapter 5. Audit evidence
  • Chapter 6. Gaining an understanding of the client’s system of internal controls
  • Chapter 7.  Sampling and overview of the risk response phase of the audit
  • Chapter 8. Execution of the audit – testing of controls
  • Chapter 9. Execution of the audit – performing substantive procedures
  • Chapter 10. Substantive testing and balance sheet accounts
  • Chapter 11. Substantive testing and income statement accounts
  • Chapter 12. Completing and reporting on the audit

Team of Authors

robyn-moroneyProfessor 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-campbellFiona 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.

jane-hamiltonProfessor 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.

Customise your Learning Path

We offer you the flexibility to design the optimal learning path for your course.

Based on your course goals, you can customise a Wiley resource within your Learning Management System and build a seamless learning design around it. From your LMS, create links to a Wiley textbook’s page, paragraph or even a sentence; keep only what’s relevant, hide sections your students don’t need to see, and create customised reading assignments to allow a truly unique learning experience. Students have fast and easy access to quality, relevant content at the point of learning – with everything they need in one place.

Pricing that Everyone Can Afford

Students can purchase their interactive E-Text from Wiley Direct: Auditing, A Practical Approach, 3rd Edition.

Wiley Direct is an initiative of the Wiley Affordability Program. As part of our ongoing commitment to higher education, the Wiley Affordability Program is dedicated to providing students with premium Wiley learning resources at an affordable price.

We believe that every student has a right to access quality resources, no matter what their budget is. Now, we are even better equipped than before to do what we do best; help teachers teach and students learn.



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