The audit process : principles, practice and cases / Iain Gray, Stuart Manson and Louise Crawford
Series: ACCT 5014 : Auditing Principles ; textPublication details: Australia: Cengage Learning, 2015. Edition: 6th edDescription: xxiii, 920 p. : : ill. ; 25 cmISBN: 9781408081709Subject(s): Auditing. Auditing -- Problems, exercises, etcDDC classification: 657.45 GRA| Item type | Current library | Home library | Call number | Status | Date due | Barcode | Item holds |
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English Lending
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Villa College Library | Villa College Library | 657.45 GRA (Browse shelf(Opens below)) | Available | 9700 |
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| 657.45 AGA Contemporary auditing | 657.45 BIE Building a world-class compliance program | 657.45 BIE Building a world-class compliance program | 657.45 GRA The audit process : principles, practice and cases / | 657.45 LEW A student's guide to auditing / | 657.45 LEW A student's guide to auditing / | 657.45 LEW A student's guide to auditing / |
Contents
1. Why are auditors needed?
2. An overview of the postulates and concepts of auditing
3. The meaning and importance of auditor independence: factors affecting independence and measures to attain it
4. Audit regulation
5. The risk-based approach to audit: audit judgement
6. The search for evidence explained
7. Systems work: basic ideas 1
8. Systems work: basic ideas 2
9. Testing and evaluation of systems
10. Substantive testing, computer-assisted audit techniques and audit programmes
11. Sampling and materiality
12. Final work: general principles, analytical review of financial statements, non-current assets and trade receivables
13. Final work: specific problems related to inventories, construction contracts, trade payables and financial liabilites
14. Final review: post-balance sheet period, provisions, contingencies, letter of representation
15. Assurance engagements and internal audit
16. The auditor's report
17. Fraud and going concern
18. The audit expectations gap and audit quality
19. Corporate governance
20. The auditor and liability under the law
21. Issues in auditing
22. Examination hints and final remarks.
Includes bibliographical references and index.
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