Audit and Assurance, 2nd Edition, 2nd Edition

Philomena Leung is Professor Emeritus at the Macquarie Business School, Macquarie University in Sydney, Australia. She has extensive teaching and management experience at university, tertiary and postgraduate levels for over 45 years, specialising in auditing, ethics and corporate governance. She has held senior academic roles in Hong Kong and Australia, in particular, at Macquarie University, Deakin University, RMIT University and Victoria University. Her PhD in accounting ethics and her KPMG auditing experience from Hong Kong provide an insight into issues relevant to the accounting and auditing profession. Philomena has written for a number of academic and professional journals in the areas of auditing, corporate governance, ethics, internal auditing and accounting education. She has received a number of research grants and has led and co-authored many research projects in the areas of ethics education, internal auditing and professional issues. Her auditing experience covers internal auditing, banks and large proprietary companies. Philomena has spoken at many conferences and seminars and is a sought-after speaker for national and international forums and media interviews. She is actively involved in the auditing and accounting profession including as a member of the board of directors at IIA Australia, and as a council member at large professional accounting bodies. At present Philomena is the Director of Education at the Institute of Public Accountants (IPA), one of the IFAC professional accounting bodies in Australia focusing on small- and medium-sized enterprises. Philomena is passionate about the future development of accounting, and has initiated and implemented a number of innovative and integrative projects, including the development of a new Competency Framework and Microcredential Framework for accountants. The frameworks recognise both technical and transdisciplinary competencies such as cybersecurity, digital acumen, analytics, and critical thinking and communication skills for accounting and auditing practices. She believes in supporting the future development and reshaping of the profession in Australia and internationally.

Paul Coram is Professor of Accounting at the University of Adelaide. Paul has a Masters in Accounting from the University of Western Australia and a PhD from the Australian National University. He worked as an auditor and became a Chartered Accountant with one of the Big Four firms in Australia, also gaining work experience as an auditor in London. Paul has postgraduate qualifications in education and was the inaugural winner of the Pearson Education Accounting Lecturer of the Year Award in 2001. Paul complements his teaching with research in auditing and has a particular interest in the areas of audit quality and the value of assurance services. He has presented and published his research in Australia and internationally, and serves on the editorial board of the leading auditing journal, Auditing: A Journal of Practice and Theory.

Barry J. Cooper is now retired and is Emeritus Professor of Accounting, Deakin University, Melbourne. He has a Bachelor of Commerce and a Master of Education from Melbourne University, a PhD from RMIT University, is a Fellow of CPA Australia and the Association of Chartered Certified Accountants (ACCA), and is a past global president of ACCA. After gaining experience as an auditor, Barry joined RMIT University in 1972 where he taught auditing and financial accounting. In 1987, he joined Hong Kong Polytechnic University and was Head of the Department of Accountancy for four years. After returning to Melbourne, he was appointed Head of Accountancy at RMIT University until late 1997, when he took leave and joined CPA Australia as National Director — Member Services. During his time at CPA Australia, Barry was responsible for the operations of the CPA divisions throughout Australia and Asia. After returning to RMIT, Barry later joined Deakin University and became Head of the School of Accounting, Economics and Finance at Deakin University before taking on an Associate Dean role. During his academic career, Barry has undertaken a number of research projects in the areas of auditing, ethics, corporate governance and accounting education, presented at numerous conferences, published a number of articles in professional and academic journals, and co-authored several books.

Kirsty Redgen is an experienced Chartered Accountant and Certified Practicing Accountant. She is Associate Lecturer of Accounting at the University of the Sunshine Coast and has been coordinating and delivering accounting courses at the University of the Sunshine Coast since 2012. Kirsty has postgraduate qualifications in education and accounting, and is passionate about empowering others through education and research. Her research centres around auditors, audit technology, and regional accounting firms — stemming from her background as an auditor in regional Australia. She has published in academic journals, presented at international conferences, and regularly consults for professional accounting bodies in their development of educational resources for practising auditors.

Dominic Canestrari-Soh is an Enterprise Risk Senior Manager in EY Australia where he specializes in providing governance, risk and control consulting and internal audit services to financial services and government clients. Before his current roles, Dominic worked in external auditing, management accounting and technical advisory roles as well as an academic in governance, risk and auditing. He is a Chartered Accountant (CA), Certified Internal Auditor (CIA), and a Professional Member of the Institute of Internal Auditors — Australia (IIA). He has developed and reviewed course materials and assessments, or been an examiner, for CPA Australia’s CPA Program, Chartered Accountants Australia and New Zealand (CA ANZ) Chartered Accountants Program and the IIA’s Graduate Certificate in Internal Auditing. Dominic has also served as the Chair of the IIA’s Education Committee and Academic Standards and Quality Sub-committee.

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