The Audit Process
Principles, Practice and Cases
2nd Edition
Published on 25. November 1999
Book
Paperback/Softback
576 pages
978-1-86152-010-4 (ISBN)
Description
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.
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.
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.
More details
Edition
2nd Revised edition
Language
English
Place of publication
London
United Kingdom
Target group
College/higher education
Edition type
Revised edition
Illustrations
index
Dimensions
Height: 250 mm
ISBN-13
978-1-86152-010-4 (9781861520104)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Stuart Manson | I.H. Gray
Audit Process
Book
12/2004
3rd Edition
Cengage Learning EMEA
€83.13
Article exhausted; check for reprint
Previous edition
Book
08/1992
Cengage Learning EMEA
€35.89
Article exhausted; check for reprint
Content
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.