The audit process : principles, practice and cases
著者
書誌事項
The audit process : principles, practice and cases
Business Press (Thompson Learning), c2000
2nd ed
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注記
First ed., 1989 published by Chapman & Hall
Includes index
内容説明・目次
内容説明
This introductory auditing text is designed to give undergraduate and professional students an insight into the individual components of the auditing process in the context of the entire audit. It combines theory and practice with cases and exercises, followed by extensive self-test questions and answers. New to this edition is a radical critique of auditing, and chapters on materiality and sampling, the audit expectations gap and corporate governance.
目次
- The Audit Process Part 1 - Study Chapters 1 Why are the auditors needed? 2 The concepts of auditing (overview)
- auditor independence
- overview of the audit expectations gap. 3 Audit regulation. 4 The risk-based approach to audit
- audit judgement. 5 The search for evidence explained. 6 Systems work: basic ideas, special problems in computer systems. 7 testing for the accuracy and compeleteness of accounting records. 8 Materiality and sampling 9 Final work: general principles and specific problems related to fixed assets, debtors and liabilites
- analytical review of accounts. 10 Stocks and long-term contracts 11 Post balance sheet date work, contingenicew, final review and letter of representation. 12 Truth and fairness: an audit concept in practice (including reporting partners review of accounts and how he/she ensures they give a true and fair view
- joint audits and the audit groups, audit approaches to cosmetic accounting, accounting for brands and new financial instruments. 13 The auditors report 14 Auditors apprach to going concern and fraud & illegal acts 15 The audit expectations gap
- corporate governance 16 The auditors liability under the law 17 The extension of audting beyond compliance 18 The radical critique of auditing 19 The response of the auditing profession 20 Examination hints and final remarks Part 2 Examination questions and answers Group One: Examination questions Group Two: Suggested solutions to examination questions Group Three: Examination questions without answers.
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