Audit and Accountancy Pitfalls: A Casebook for Practising Accountants, Lawyers and Insurers
Avoiding Audit Pitfalls offers real case studies covering a comprehensive range of challenges and mistakes that any accountant can make during the course of their career. Focusing on everyday mistakes and failures common to auditors in all territories worldwide, the book will cover audit failures that have led to fraud going undetected as well as failure to accurately assess a firm's ability to continue. This book will appeal not only to general accountants and auditors but also to forensic accountant, and students in the field.
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accepted Accountancy Pitfalls accountant’s accounting records acted advice advised alleged amount appointed assessment assets Audit and Accountancy audit files audit firm audit opinion audit procedures audit risk auditors balance sheet bank basis c02 JWBK491-Woolf September cash book cheques circumstances claim claimant client company Co’s company’s contributory negligence control account costs debtors defence Detect Theft directors disciplinary employee engagement letter ensure expert fact failed Failure to Detect fees financial statements firm’s forensic accountancy fraud fraudulent funds HMRC included indemnity independent internal control investment invoices Involving Theft issued Lessons liability loans losses matter Negligent Audit noted partner payments period Pitfalls for Accountants practice Printer proceedings Professional Pitfalls profit purchase question received recognise relevant reliance relied responsibility risk sales ledger September 9 settlement shareholders shares solicitors staff standard substantial sums swarf third party transactions underwriters valuation year-end