Principles of external auditing
Author(s)
Bibliographic Information
Principles of external auditing
J. Wiley, c1996
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Note
Includes bibliographical references and index
Description and Table of Contents
Description
This work addresses the issues and principles of external auditing with specific reference to UK statutory and professional requirements. It strikes a balance between the principles and practice of auditing. Written in easy-to-read, non-technical language, the book explains the function and principles of the audit process in both the public and private sector entities. It covers all UK terminology, auditing standards and law.
Table of Contents
- What is Auditing?
- The Development of Auditing and Auditing Objectives
- Legal and Professional Duties of Auditors
- Two Fundamental Concepts: Independence and True and Fair View
- Overview of the Audit Process and Audit Evidence
- Staffing, Documentation, and Controlling the Quality of an Audit
- Commencing an Audit: Engagement Procedures
- Gaining an Understanding of the Client
- Planning the Audit and Assessing the Audit Risk
- Internal Controls and the Auditor
- Testing the Financial Statement Balances: Substantive Testing
- Introduction to Audit Sampling
- Completion and Review
- Auditors' Report to Users of Financial Statements and Management
- Auditing and the Computer
- Legal Liability of Auditors.
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