The audit process : principles, practice and cases
Gray, Iain 1934-
The audit process : principles, practice and cases / Iain Gray, Stuart Manson, Louise Crawford. - Seventh edition. - Hampshire, England : Cengage Learning, 2019. - xxiv, 870 pages : illustrations, charts, tables (black and white) ; 25 cm.
Includes bibliographical references and index.
1. Why are auditors needed? — 2. An overview of the postulates and concepts of auditing — 3. Auditor independence — 4. Audit regulation — 5. An introduction to corporate governance — 6. Risk — 7. Evidence — 8. Systems work basic ideas 1 — 9. Systems work basic ideas 2 — 10. Testing and evaluation of systems — 11. Substantive testing, CAAT and audit programs — 12. Sampling and materiality — 13. Final work : general principles and analytical review of financial statements, and management assertions on financial statement heading — 14. Final work: non-current assets, trade receivables and financial assets — 15. Final work : specific problems relating to inventories, construction contracts, trade payables and financial liabilities — 16. Final review : post balance sheet period, provisions, contingencies, letter of rep. — 17. Assurance engagements and internal audit — 18. The Audit Report, including reporting on Corporate Governance — 19. Fraud and going concern — 20. The audit expectations gap and audit quality — 21. The auditor and liability under the law — 22. Issues in auditing — 23. Examination hints and final remarks.
The Audit Process provides an essential introduction to the principles and practices of auditing. This accessible textbook guides students through every step of the audit process and provides plenty of opportunities to practice what they are learning. Completely updated in line with the latest standards, regulatory processes and corporate governance, the seventh edition of this comprehensive text is ideally suited for auditing modules taught on undergraduate and postgraduate courses in accounting and finance.
9781473760189
Auditing
Auditing--Problems, exercises, etc
HF5667 / .G73 2019
The audit process : principles, practice and cases / Iain Gray, Stuart Manson, Louise Crawford. - Seventh edition. - Hampshire, England : Cengage Learning, 2019. - xxiv, 870 pages : illustrations, charts, tables (black and white) ; 25 cm.
Includes bibliographical references and index.
1. Why are auditors needed? — 2. An overview of the postulates and concepts of auditing — 3. Auditor independence — 4. Audit regulation — 5. An introduction to corporate governance — 6. Risk — 7. Evidence — 8. Systems work basic ideas 1 — 9. Systems work basic ideas 2 — 10. Testing and evaluation of systems — 11. Substantive testing, CAAT and audit programs — 12. Sampling and materiality — 13. Final work : general principles and analytical review of financial statements, and management assertions on financial statement heading — 14. Final work: non-current assets, trade receivables and financial assets — 15. Final work : specific problems relating to inventories, construction contracts, trade payables and financial liabilities — 16. Final review : post balance sheet period, provisions, contingencies, letter of rep. — 17. Assurance engagements and internal audit — 18. The Audit Report, including reporting on Corporate Governance — 19. Fraud and going concern — 20. The audit expectations gap and audit quality — 21. The auditor and liability under the law — 22. Issues in auditing — 23. Examination hints and final remarks.
The Audit Process provides an essential introduction to the principles and practices of auditing. This accessible textbook guides students through every step of the audit process and provides plenty of opportunities to practice what they are learning. Completely updated in line with the latest standards, regulatory processes and corporate governance, the seventh edition of this comprehensive text is ideally suited for auditing modules taught on undergraduate and postgraduate courses in accounting and finance.
9781473760189
Auditing
Auditing--Problems, exercises, etc
HF5667 / .G73 2019
