Spicer's Practical auditing
Author(s)
Bibliographic Information
Spicer's Practical auditing
Butterworths, 1990
18th ed
- Other Title
-
Practical auditing
Available at 6 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes index
Description and Table of Contents
Description
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.
Table of Contents
- 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.
by "Nielsen BookData"