
Auditing & Assurance: Principles & Practice
Oxford University Press Southern Africa
Published on 2. October 2014
Book
Paperback/Softback
736 pages
978-0-19-599821-4 (ISBN)
Description
Auditing and Assurance: Principles and Practice provides a practical, applied and engaging introductory textbook to support students throughout the undergraduate level of the Auditing curriculum. The text is designed to enhance learning by supporting holistic understanding: theory is presented within the framework of the real-world business environment, assisting readers to engage with principles and standards with an understanding of the context within which they are applied.
The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows the audit of a real South African company, demonstrates practical application of the principles and the integration of the auditing process with a typical audit client's business.
The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows the audit of a real South African company, demonstrates practical application of the principles and the integration of the auditing process with a typical audit client's business.
More details
Language
English
Place of publication
Goodwood
South Africa
Target group
College/higher education
Professional and scholarly
Dimensions
Height: 297 mm
Width: 212 mm
Thickness: 38 mm
Weight
1890 gr
ISBN-13
978-0-19-599821-4 (9780195998214)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Persons
Author
Senior Lecturer, University of Pretoria
Senior Lecturer, Wits University
Director, NSOA Learning
Lecturer, Accounting Sciences Department
Editor
Director, School of Accounting
Content
1 Introduction; 2 Ethical responsibilities; 3 Legal responsibilities; 4 Basic concepts of governance and internal control; 5 Introduction to Information Technology; 6 The revenue and receipts cycle; 7 The purchase and payments cycle; 8 The production and inventory cycle; 9 The human resources cycle; 10 The investment and financing cycle; 11 Overview of the audit process; 12 Pre-engagement and planning activities; 13 Audit procedures; 14 Completion of the audit; 15 Independent review.