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The Audit Process: Principles, Practice and Cases,9781861520104

The Audit Process: Principles, Practice and Cases

by
Edition: 2nd
Format: Paperback
Pub. Date: 11/25/1999
Publisher(s): Cengage Learning EMEA Higher Education
Availability: This title is currently not available.

Summary

This fully-updated introductory auditing text gives students a realistic and thought-provoking insight into the individual components of the auditing process in the context of the entire audit. It combines theory and practice with cases and exercises, followed by extensive self-test questions and answers. This new edition includes a radical critique of auditing, new chapters on materiality and sampling, the audit expectations gap and corporate governance.

Table of Contents

Acknowledgements vi
Preface vii
Part One Study chapters 1(616)
Why are auditors needed?
3(19)
An overview of the postulates and concepts of auditing
22(20)
The meaning and importance of auditor independence, factors affecting independence and measures to attain it
42(31)
Audit regulation
73(45)
The risk-based approach to audit:, audit judgement
118(36)
The search for evidence explained
154(19)
Systems work: basic ideas
173(48)
Internal audit
221(22)
Controls in computer systems: substantive testing; computer assisted audit techniques
243(61)
Sampling and materiality
304(25)
Final work: general principles; analytical review of financial statements; fixed assets and debtors
329(57)
Final work: specific problems related to stocks and long-term contracts and trade creditors
386(47)
Final review: post balance sheet period, contingencies, letter of representation, audit of groups
433(24)
The auditor's report
457(32)
Fraud and going concern
489(26)
The audit expectations gap; corporate governance
515(28)
The auditor and liability under the law
543(24)
The radical critique of auditing
567(24)
The response of the auditing profession to the radical critique of auditing
591(22)
Examination hints and final remarks
613(4)
Part Two Examination questions and answers 617(29)
Examination questions
619(7)
Suggested solutions to examination questions
626(20)
Table of cases 646(1)
Index of cases 647(2)
Index 649

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