Public Sector Auditing: Practical Techniques for an Integrated Approach
A step-by-step guide "to forming sophisticated audit . opinions in the new, streamlined public sector." . Gives detailed case studies and is ideal reading for . all those involved in audit, whether internal or . external. .
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The essential audit process
Strategic and business planning
Planning the assignment
13 other sections not shown
agreed analytical review attestation audit Audit Commission audit evidence audit issues audit plan audit working papers authority balance sheet budget business rates cash Chapter Checklist client Client/Department complete compliance testing conclusions consider contract contractors control account control objectives costs council tax creditors Date debtors detailed direct substantive testing directional testing documentation double-entry book-keeping ensure errors essential audit process evaluation example external figures File Ref final accounts fixed assets income input internal auditor internal controls invoices involved judgemental Key controls main audit objectives materiality monetary unit sampling nominal ledger normally obtained officers organization overstatement payments payroll population procedures public bodies public sector audit purchases reliability factor revenue accounts risk selection separation of duties staff stage standard statistical sampling systems reliability systems-based techniques tender test objectives transactions types of audit understatement usually value for money value-for-money