The audit process
Subtitle: principles, practice and cases
By: Iain Gray, Stuart Manson
Contributors: Manson, Stuart
Edition: 5th ed.
Publisher: South-Western Cengage Learning
Published: 2011
Place of publication: Andover, Hampshire, UK
Language: eng
Number of pages: 833
ISBN-13: 9781408030493
Subjects: Auditing; Problems, exercises; Audit; Vérification comptable; Manuels; Finance and Accounting
Description: This fifth 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.
Notes: Includes bibliographical references and indexes.
Table of contents: title: Why are auditors needed?; title: An overview of the psotulates and concepts of auditing; title: The meaning and importance of auditor independence, factors affecting independence and measures to attain it; title: Audit regulation; title: Testing and evaluation of systems; title: Substantive testing, computer-assisted audit techniques and audit programmes; title: Sampling and materiality; title: Sampling and materially; title: Final work, general principles, analytical reviw of financial statements, non-current assets and trade receivables; title: Final work, specific problems related to inventories, construction contracts and trade payables; title: Final review, post-balance sheet period, provisions, contigencies, letter of representation; title: Assurance engagements and internal audit; title: The auditors' report; title: Fraud and going concern; title: The audit expectations gap and corporate governance; title: The auditor and liability under the law; title: Criticisna and developments in auditing; title: Examination hints and final remarks.