Auditing today, 6th ed 1997

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Language: Anglais
Cover of the book Auditing today, 6th ed 1997

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552 p. · 23.5x17.8 cm · Paperback
The new edition of this comprehensive and authoritative text has been meticulously updated and revised to take account of developments in the practical, regulatory and statutory aspects of company audits, as well as some other specail classes of audit. It includes numerous documentary examples, case law illustrations, and extracts from APB Statements of Auditing Standards. The text now includes assessment material to better assist the teaching and learning process.
1. The Past and the Present.
2. The Approach to Audit Work
3. Internal Control - The Basis of Audit Work.
4. Internal Control - the Techniques of Recording, Assessment and Evaluation.
5. Auditing Procedures - The Underlying Records.
6. The Use of Sampling Techniques for Audit Purposes.
7. Auditing Procedures - The Final Accounts.
8. The Audit Report.
9. Auditors and the Law
10. framework for the Regulation of Auditors.
11. Statute and Case Law Affecting Auditors Liability.
12. The Audit Approach to Computer Systems.
13. Investigations.
14. Special Classes of Audit.
15. Epilogue
  • Comprehensive and authoritative practical coverage.
  • Updated and revised for technical regulatory and statutory developments including related parties, going concern and sampling.
  • Cadbury and Greenbury Code updates.
  • Documentary examples, new case law illustrations, SAS extracts and further reading suggestions.
  • New end-of-chapter assessment material (with selected ouline answers).