Auditing

This is a manual on modern auditing theory and practice intended for students preparing for the ICA, ACCA and AAT examinations as well as those studying Auditing as part of a BTEC Higher Business Studies course. The fourth edition incorporates the Companies Act 1985, and has expanded sections on computer auditing, ethics, advertising and auditors' liability. There is a new chapter on Public Sector audits, extra information on statistical sampling and a case study with every chapter. All current SSAPs and exposure drafts with auditing relevance are covered. The manual is on the reading list for ACCA Paper 2.1 in Auditing and AAT Paper 14 in Public Sector Accounting and Auditing. A lecturer's supplement is available.