Auditing fundamentals
- Pearson Prentice Hall, 2011
- xviii + 305 p. ; 24 cm
1 Introduction to audit -- 2 External and internal audit-- -- 3 Auditing standards-- -- 4 Professional ethics and code of conduct-- -- 5 Corporate governance-- -- 6 Different approaches to investigation-- -- 7 Planning the audit-- -- 8 Co-operative working between auditors and other professionals-- -- 9 Internal control and systems audit-- -- 10 Key systems audits-- -- 11 Revenue and capital expenditure-- -- 12 Audit risk assessment and sampling-- -- 13 Financial statement audit-- -- 14 Asset verification-- -- 15 Liabilities and accruals-- -- 16 Going concern-- -- 17 Audit reporting-- -- 18 Public sector auditing-- -- 19 Value-for-money audit and performance indicators in not-for-profit organisations-- -- 20 Emerging issues in auditing--
Auditing Fundamentals covers the developing financial areas of external and internal auditing in a clear and reader-friendly way. It examines the fundamentals of auditing, including legislation, codes affecting the profession, and the revised (2009) International Standards on Auditing. ; ; Backcover copy ; Auditing Fundamentals covers the developing financial areas of external and internal auditing in a clear and reader-friendly way. It examines the fundamentals of auditing, including legislation, codes affecting the profession, and the revised (2009) International Standards on Auditing. ; ; Auditing Fundamentals covers key topics including: ; ; The impact of information technology on the work of the auditor ; Liability and quality aspects of audits, and risk and controls ; Planning and report writing ; Private and public sector issues, including governance, performance indicators and value for money ; Current developments in forensic auditing ; Auditing Fundamentals is ideal for anyone beginning their studies in accounting and auditing at undergraduate or professional level. ; ; About the Authors: ; ; Marlene Davies BSc (Econ, Hons), MSc Audit, CPFA, MIIA, FHEA is Head of Accounting and Finance at the University of Glamorgan, Wales, and has extensive knowledge in the area of public sector audit. She has taught in Europe and Hong Kong, and has presented papers nationally and internationally on the role of audit in governance. ; ; John Aston MBA, FCCA, CPFA, Dip Th, Dip Min is Senior Lecturer in Accounting and Finance at Brunel University, London, and specialises in the teaching and development of auditing as a science. He has taught in Thailand, The Bahamas, Africa and many parts of Europe.