The Audit Process

The Audit Process

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Principles, Practice and Cases

Cengage Learning EMEA, 2015, 832 Seiten, Format: 19x24,6x4,3 cm, Artikeltyp: Englisches Buch, ISBN-10: 1408081709, EAN: 9781408081709, Bestell-Nr: 40808170UA

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The sixth edition of The Audit Process has been updated to include the latest changes in international accounting, auditing and financial reporting standards. The new edition features new questions from some of the most prominent exam boards including ACCA, ICAEW and CAI and a new emphasis on corporate governance and responsibility. This edition also welcomes on board Louise Crawford, who brings with her a wealth of experience and knowledge. This text is suitable for students studying auditing and assurance services on accounting and finance degrees.


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 evaluating 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 liabilities
14 Final review: post-balance sheet period, provisions, contingencies, letter of representation
15 Assurance engagements and internal audit
16 The auditors\' report
17 Fraud and going concern
18 The audit expectations gap and audit quality
19 Corporate governance
20 The auditor and liability under the law21 Issues in auditing
22 Examination hints and final remarks


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