Advanced Auditing and Assurance

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This textbook by Louise Kelly was designed for students on the Chartered Accountants Ireland FAE Elective audit programme. It will also serve as a useful guide for auditing practitioners, both in Northern Ireland and the Republic of Ireland.

ISBN number:  
Price: €45.00  


Building on Chartered Accountants Ireland’s core auditing textbook, External Auditing: An Irish Textbook 2nd Edition Revised by Martin Nolan Christine Nangle, Louise Kelly's takes a practical, real-world approach to auditing, thereby preparing students for what they will encounter as qualified practitioners.

Advanced Auditing and Assurance applies the technical requirements of auditing and assurance standards to the practicalities of providing an efficient and effective audit to clients. It discusses how auditors would approach more advanced audit areas requiring higher levels of professional judgement and, indeed, professional scepticism. The text includes many practical examples of how the auditor can ensure that he or she performs a compliant and thorough audit. Each chapter also provides a number of Review Questions which are case study based, helping students apply the technical and practical material they encounter in the text. Suggested solutions to the review questions are provided in an appendix. Learning Objectives and a Summary of how these are achieved are further provided with each chapter.


  1. The Audit Engagement
  2. Pre-Audit Activities
  3. Planning an Audit
  4. Fraud, Laws and Regulations in an Audit of Financial Statements
  5. Tests of Control
  6. Substantive Testing
  7. Completion Procedures
  8. Audit Reports
  9. Group Audits
  10. Other Reports to Third Parties
  • Appendix 1. Suggested Solutions to Review Questions

Format: Paperback, 368 pages
Published: March 2013

For further information, contact or telephone on (+353) 01 637 7204

The Author

Louise Kelly is a Fellow of Chartered Accountants Ireland and is Audit Partner at Grant Thornton in Belfast. Louise joined Grant Thornton in 2000, having completed a BA (Hons.) in Accounting and Finance at Manchester Metropolitan University. After 9 years working on a range of leading audit clients she was made Head of Training and Standards before being appointed as Head of Audit and then Partner - Audit at Grant Thornton (NI) LLP in 2014. She has lectured at FAE Core and Elective levels the Chartered Accountants Ireland professional course and is a member of the Institute’s Representation & Technical Policy Committee.