The clarity of style and succince approach to the explanation and evaluation of the basic concepts, and their practical application is the focus of this second edition, which is suitable for undergraduate modules in auditing. In addition to improved teaching, learning and assessment features, and new illustrations and material on environmental auditing the text has been updated to take account of the latest regulatory changes and substantially revised to provide a pertinent and balanced foundation in auditing
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A succinct approach to the explanation and evaluation of the basic concepts, and their practical application. Improved teaching and learning features, and new illustrations and material on environmental auditing. The text has been updated to take account of the latest regulatory changes and substantially reivsed to provide an up-to-date, pertinent and balanced foundation in auditing.
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I. THE REGULATORY FRAMEWORK OF AUDITING. 1. Why Have an Audit? 2. Auditor Independence. 3. The Auditor's Duties. 4. International Comparisons. II. AUDIT REPORTING. 5. The Audit Report. 6. Qualified Audit Reports. III. THE COLLECTION OF EVIDENCE. 7. The Conduct of an Audit. 8. Audit Evidence and Testing. 9. Internal Control. 10. Computer Audit. 11. Audit Sampling. 12. The Sales Cycle. 13. The Purchases Cycle. 14. Audit of the Balance Sheet. IV. AUDITING AS A SERVICE TO MANAGEMENT. 15. Internal Audit. Management Auditing. 16. Environmental Auditing. Appendices. I Glossary of Abbreviations and Terms. II Auditing Standards and Guidelines.
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Produktdetaljer

ISBN
9780132408967
Publisert
1996-04-19
Utgave
2. utgave
Utgiver
Vendor
Financial Times Prentice Hall
Vekt
570 gr
Høyde
234 mm
Bredde
172 mm
Dybde
20 mm
Aldersnivå
06, P
Språk
Product language
Engelsk
Format
Product format
Heftet
Antall sider
328

Forfatter