The Audit Process: Principles, Practice and Cases

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Cengage Learning EMEA, 2007 - Business & Economics - 809 pages
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This is a key textbook for specialist students of accounting and finance, either undergraduate or professional, taking a first course in auditing. In this fourth edition the authors continue to provide a refreshing, imaginative and thorough introduction to the audit process, with a rational and coherent foundation for the appreciation of auditing practice. This Revised ISA edition is entirely up to date with changes post-Enron, with new international auditing standards and IFRS replacing UK accounting standards for the first time.With the aid of numerous examples, case studies and questions, The Audit Process: Principles, Practice and Cases provides a realistic and thought-provoking insight into the individual components of the auditing process in the context of the entire audit. A major strength of the book is its questioning approach, designed to encourage the student to interact with the material.
 

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Contents

Why are auditors needed?
1
An overview of the postulates and concepts of auditing
28
factors affecting
56
Audit regulation
104
audit judgement
166
The search for evidence explained
221
basic ideas 1
247
basic ideas 2
292
specific problems related to stocks longterm contracts
483
postbalance sheet period provisions contingencies
532
Assurance engagements and internal audit
563
The auditors report
603
Fraud and going concern
644
The audit expectations gap and corporate governance
677
The auditor and liability under the law
709
Criticisms and developments in auditing
739

Testing and evaluation of systems 336
337
Substantive testing computerassisted audit techniques
360
Sampling and materiality
396
general principles analytical review of financial statements
423
Examination hints and final remarks
791
Index
797
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