Modern Auditing & Assurance Service 6e
Paperback Engels 2015 6e druk 9781118615249Samenvatting
Modern Auditing & Assurance Services, 6th edition, is written for courses in auditing and assurance at undergraduate, postgraduate and professional levels. The practice of auditing is explained in the context of auditing theory, concepts and current practice, with appropriate reference to the Australian auditing standards and the respective international standards on auditing.
Auditors play a vital role in the current economic environment, with increasing responsibility for ensuring market integrity. The development of auditing practice reflects how the accounting profession responds to the complex demands of information, competition, corporate failures and technology. Auditing continues to evolve in response to the changing business and regulatory landscape to maintain its relevance and importance. This book is a comprehensive guide to the development and practice of audits of a financial report, with an authoritative insight into the fundamental role of auditors, the influences on audits, and related issues.
Specificaties
Lezersrecensies
Inhoudsopgave
<p>Abbreviations xviii</p>
<p>How to use this book xix</p>
<p>Acknowledgements xxii</p>
<p>part 1 THE AUDITING AND ASSURANCE ENVIRONMENT 2</p>
<p>1 An overview of auditing 4</p>
<p>2 Governance and the auditor 44</p>
<p>3 Professional ethics, independence and audit quality 94</p>
<p>4 Other assurance engagements and quality standards 162</p>
<p>5 The auditor s legal liability 202</p>
<p>part 2 AUDIT PLANNING 246</p>
<p>6 Overview of the audit of financial reports 248</p>
<p>7 The auditor s report 280</p>
<p>8 Client evaluation and planning the audit 314</p>
<p>9 Audit risk assessment 366</p>
<p>10 Materiality and audit evidence 414</p>
<p>part 3 AUDIT TESTING METHODOLOGY 452</p>
<p>11 Tests of controls 454</p>
<p>12 Designing substantive procedures 488</p>
<p>13 Audit sampling 526</p>
<p>part 4 AUDITING TRANSACTIONS AND BALANCES 566</p>
<p>14 Auditing sales and receivables 568</p>
<p>15 Auditing purchases, payables and payroll 618</p>
<p>16 Auditing inventories and property, plant and equipment 664</p>
<p>17 Auditing cash and investments 708</p>
<p>part 5 COMPLETING THE AUDIT 756</p>
<p>18 Completing the audit 758<br /> <br /> </p>
<p>Glossary 801</p>
<p>Index 811</p>
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