The Audit Process
Principles, Practice and Cases
Published in August 1992
Book
Paperback/Softback
560 pages
978-0-412-44400-5 (ISBN)
Description
With the aid of numerous examples, case studies and questions, this introduction to the auditing process offers realistic insight into the individual components of auditing in the context of the entire audit.
With the aid of numerous examples, case studies and questions, this introduction to the auditing process offers realistic insight into the individual components of auditing in the context of the entire audit.
With the aid of numerous examples, case studies and questions, this introduction to the auditing process offers realistic insight into the individual components of auditing in the context of the entire audit.
More details
Edition
New edition
Language
English
Place of publication
London
United Kingdom
Target group
College/higher education
Professional and scholarly
Edition type
New edition
Illustrations
illustrations
Dimensions
Height: 246 mm
Width: 189 mm
Weight
1200 gr
ISBN-13
978-0-412-44400-5 (9780412444005)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Book
11/1999
2nd Edition
Cengage Learning EMEA
€76.94
Article exhausted; check for reprint
Content
Part One: Study chapters. Why are auditors needed? What kind of person is the auditor? Appointment, removal and resignation. Truth and fairness: an audit concept. The search for evidence explained. Starting the audit process. Systems work: basic ideas. Testing for the accuracy and completeness of accounting records. Systems work: the audit of computer systems. Pre-final and balance sheet date work. Analytical review of accounts. Final work (1): general principles - fixed assets. Final work (2): stocks, long-term contracts and debtors. Final work (3): liabilities. Final work (4): post balance sheet work, contingencies, final review and letter of representation. Internal audit and the extension of auditing. The auditor's report. The auditor's liability under the law. New developments in auditing. Examination hints and final remarks. Suggested solutions to self-assessment questions. Part Two: Examination questions and answers.