The aim of this manual is to provide a practical guide to auditing, describing standards and practices which should be followed on audits. Focusing on small to medium sized companies, it also includes procedures appropriate to larger firms. Audit planning and completion are discussed, with special attention given to identifying the major assertions and targeting audit procedures on them. There are also chapters on the elements of audit risk and the various related sources of audit evidence.
The aim of this manual is to provide a practical guide to auditing, describing standards and practices which should be followed on audits. Focusing on small to medium sized companies, it also includes procedures appropriate to larger firms. Audit planning and completion are discussed, with special attention given to identifying the major assertions and targeting audit procedures on them. There are also chapters on the elements of audit risk and the various related sources of audit evidence.
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Editions-Typ
Produkt-Hinweis
Maße
Höhe: 216 mm
Breite: 135 mm
Gewicht
ISBN-13
978-0-85121-754-3 (9780851217543)
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Schweitzer Klassifikation
Part 1 The Grant Thornton audit: professional excellence and professional standards; responsibilities - the client, the firm and its personnel; client acceptance and continuance; the Grant Thornton audit approach. Part 2 Audit planning and performance: audit planning; targeting audit effort; materiality and touchstone; audit risk; knowledge of the business and environmental assessment; documenting internal control; analytical procedures - introduction and planning stage; audit evidence; audit strategy; internal control as a source of audit reliance; analytical procedures as a source of audit reliance; tests of details; non-statistical sampling; statistical sampling; automated audit tools and CAATs; audit documentation. Part 3 Audit completion: competition procedures; analytical procedures - final review stage; review procedures; audit reporting; reports to management. Part 4 Other considerations: related party transactions; relationships with other auditors; commitments and contingencies. Part 5 Audit areas: sales cycle; purchases cycle; stocks and work-in-progress; payroll cycle; fixed assets; taxation; group financial statements.
