The Concise Guide to Auditing Standards and Guidelines

Part 1 Introductory framework: explanatory foreword; applicability to the public sector; fraud and other illegal acts; the auditors operational standard. Part 2 Audit and practice management: quality control; professional independence; engagement letters; groups - reliance on other auditors; planning, controlling and recording. Part 3 Systems audit: accounting systems; internal control; reliance on internal audit; sales and purchases cycles: Part 4 Obtaining audit evidence: audit evidence; audit sampling; auditing in a computer environment; analytical review; reliance on other specialists; bank reports for audit purposes; attendance at stocktaking; reports to management. Part 5 Audit completion: review of financial statments; the auditor's considerations in respect of going concern; amounts derived from preceding financial statements; fianancial information with audited fianancial statements; events after the balance sheet date; reports to management. Part 6 Audit reports: audit reports. Part 7 Specialized areas charities: trade unions and employers' associations; housing associations; the impact of regulations on public sector audist; prospectuses and the reporting accountant.