Spicer's Practical auditing
著者
書誌事項
Spicer's Practical auditing
Butterworths, 1990
18th ed
- タイトル別名
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Practical auditing
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注記
Includes index
内容説明・目次
内容説明
The considerable changes in auditing practice over the past few years are reflected in this edition of what has become the classic work on the subject. The book provides comprehensive coverage of practical accounting standards and is an excellent procedural guide to auditing technique and administration.
目次
- Part 1 Auditing in perspective: what is an audit
- why audit - the auditing environment
- auditor behaviour - independence and ethics
- liability and the duty of care
- collecting audit evidence
- reporting an audit opinion
- planning and audit objectives
- understanding the client's business
- audit risk and materiality
- inherent and internal control risk
- other influences on audit planning
- developing an audit strategy and audit programme
- work scheduling and staffing the audit
- tests of controls
- substantive tests
- audit sampling
- auditing accounting estimates
- computer-assisted audit techniques
- execution and control
- completion reviews
- audit clearance procedures
- management letters
- going concern
- consolidated financial statements
- the new audit
- suggested procedures for specific account balances.
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