Modern Auditing 3e
Paperback Engels 2008 3e druk 9780470319734Samenvatting
Modern Auditing has become established as one of the leading textbooks for students taking university and professional courses in auditing. This extensively revised third edition continues to provide the reader with a comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing.
Aimed at introductory level courses in auditing at undergraduate, graduate and professional levels, it develops the auditing process in a logical and sequential manner enabling the reader to progressively consolidate their understanding of the concepts and process.
The book contains a strong pedagogical framework including: chapter overviews, learning objectives and checks, review questions, professional application questions, case studies and a glossary of technical terms.
New features include:
∗ Updated coverage of developments in companies legislation, regulation and corporate governance
∗ Discussion of new developments in ethical codes
∗ Coverage of the latest audit risk standards and the impact of the IAASB′s Clarity Project
∗ Focus on changes in professional statements and structure and the increasing influence of IFAC
Specificaties
Lezersrecensies
Inhoudsopgave
<p>CHAPTER 1</p>
<p>Auditing and the public accounting profession</p>
<p>CHAPTER 2</p>
<p>Financial statement audits</p>
<p>CHAPTER 3</p>
<p>Professional ethics</p>
<p>CHAPTER 4</p>
<p>Auditors legal liability</p>
<p>CHAPTER 5</p>
<p>Audit risk and audit evidence</p>
<p>CHAPTER 6</p>
<p>Accepting the engagement and planning the audit</p>
<p>CHAPTER 7</p>
<p>Internal control and control risk assessment</p>
<p>CHAPTER 8</p>
<p>Audit sampling</p>
<p>CHAPTER 9</p>
<p>Designing substantive procedures</p>
<p>CHAPTER 10</p>
<p>Auditing sales and trade receivables (debtors)</p>
<p>CHAPTER 11</p>
<p>Auditing purchases, trade payables (creditors) and payroll</p>
<p>CHAPTER 12</p>
<p>Auditing inventory (stocks) and tangible non–current assets (fixed assets)</p>
<p>CHAPTER 13</p>
<p>Auditing cash and investments</p>
<p>CHAPTER 14</p>
<p>Completing the audit</p>
<p>CHAPTER 15</p>
<p>Reporting on audited financial statements</p>
<p>CHAPTER 16</p>
<p>E–commerce and auditing</p>
<p>CHAPTER 17</p>
<p>Contemporary issues in auditing</p>
<p>Answers to multiple–choice questions</p>
<p>Suggested answers to professional application questions</p>
<p>Glossary</p>
<p>Index</p>
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