The Audit Process – Ebook PDF Instant Delivery – ISBN(s): 9781473760189,1473760186
Product details:
- ISBN-10 : 1473760186
- ISBN-13 : 978-1473760189
- Author: Iain Gray, Louise Crawford, Stuart Manson
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 practise 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.
Table of contents:
PART 1: THE AUDITING ASSURANCE ENVIRONMENT
Chapter 1 – Auditing, assurance and the public accounting profession
Chapter 2 – Professional ethics and conduct
Chapter 3 – Auditor’s legal liability
PART 2: AUDIT PLANNING
Chapter 4 – Overview of the financial report audit
Chapter 5 – Audit risk and audit evidence
Chapter 6 – Accepting the engagement and planning the audit
Chapter 7 – Internal control and control risk assessment
PART 3: AUDIT TESTING METHODOLOGY
Chapter 8 – Audit sampling
Chapter 9 – Designing substantive procedures
PART 4: AUDITING TRANSACTIONS AND BALANCES
Chapter 10 – Auditing sales and receivables
Chapter 11 – Auditing purchases, payables and payroll
Chapter 12 – Auditing inventories and property, plant and equipment
Chapter 13 – Auditing cash and investments
PART 5: COMPLETING THE AUDIT, REPORTING AND OTHER SERVICES
Chapter 14 – Completing the audit
Chapter 15 – Reporting on financial reports
Chapter 16 – E-Commerce and auditing
Chapter 17 – Internal, operational and government auditing
PART 6: FUTURE DIRECTIONS
Chapter 18 – Contemporary issues in auditing and assurance
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