One of a series of regularly updated Study Texts providing coverage of the examinations of the Association of Accounting Technicians (AAT), this covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. The text develops the general principles of accounting outlined in Paper 5, while concentrating on their specialized application in the accounts of central government, local authorities, the NHS and nationalized industries. The audit of public sector bodies is described in detail and is illustrated by specimen audit working papers.
Reihe
Sprache
Verlagsort
Verlagsgruppe
BPP Professional Education
Zielgruppe
Für die Erwachsenenbildung
Maße
Höhe: 290 mm
Breite: 205 mm
ISBN-13
978-0-86277-355-7 (9780862773557)
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Schweitzer Klassifikation
The public sector framework; central government accounting; local authority accounting; the national health service; public corporations; other public sector bodies; the nature and objections of audit; internal control systems; audit principles and techniques; special audit areas.
