Iain Gray, Louise Crawford, Stuart Manson

The Audit Process

• Broschiertes Buch

Produktbeschreibung

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.

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Produktdetails

• Verlag: Cengage Learning EMEA
• 7. Aufl.
• Seitenzahl: 923
• Erscheinungstermin: 17. Februar 2019
• Englisch
• Abmessung: 245mm x 190mm x 27mm
• Gewicht: 1365g
• ISBN-13: 9781473760189
• ISBN-10: 1473760186
• Artikelnr.: 55308088

Autorenporträt

Iain Gray acquired extensive practical auditing experience with Price Waterhouse in Germany and Italy ( before the merger with Coopers). He was for many years Principal Lecturer and Head of Auditing at Sheffield Hallam University and was formerly Chair of the Auditing Special Interest Group of the British Accounting and Finance Association. He has a particular interest in education.

Louise Crawford is Professor of Accounting at Newcastle University Business School. After working as a post-doctoral research scientist at St Andrews University, Louise trained with KPMG to become a Chartered Accountant with The Institute of Chartered Accountants of Scotland, practicing predominantly in corporate audit.

Inhaltsangabe

1. Why are auditors needed?2. An overview of the postulates and concepts of auditing3. Auditor independence4. Audit regulation5. An introduction to corporate governance6. Risk7. Evidence8. Systems work basic ideas 19. Systems work basic ideas 210. Testing and evaluation of systems11. Substantive testing, CAAT and audit programmes12. Sampling and materiality13. Final work: general principles and analytical review of financial statements, and management assertions on financial statement heading14. Final work: non-current assets, trade receivables and financial assets15. Final work: specific problems relating to inventories, construction contracts, trade payables and financial liabilities16. Final review: post balance sheet period, provisions, contingencies, letter of rep.17. Assurance engagements and internal audit18. The Audit Report, including reporting on Corporate Governance19. Fraud and going concern20. The audit expectations gap and audit quality21. The auditor and liability under the law22. Issues in auditing23. Examination hints and final remarks