The Audit process: principles, practice and cases. /
Gary, Iain.
The Audit process: principles, practice and cases. / Iain Gary and Manson Stuart - 2nd - New York: Thomson; 2000. - xi, 657p.: ills.; 25cm.
Inculdes index.
Contents: Why are auditors needed? -- An Overview of the postulates and concepts of auditing -- The Meaning and importance of audtior independence, factors affecting independence and measures to attain it -- Audit regulation -- The Risk-based approach to audit: audit judgement -- The Search for evidence explained -- Systems work: basic ideas -- Internal audit -- Controls in computer systems: substantive testing; computer assisted audit techniques -- Sampling and materiality -- Final work: specific problems related to stocks and long term contracts and trade creditors -- Final review: post balance sheet period, contingencies, letter of representation, audit of groups -- The Auditor's report -- Fraud and going concern -- The Audit expectations gap; corporate governance -- The Radical critique of auditing -- The Response of the auditing-- The Response of the auditing profession to the radical crtique of auditing -- Examination hints and final remarks.
1861520107
Audit.
HF5667.I44
The Audit process: principles, practice and cases. / Iain Gary and Manson Stuart - 2nd - New York: Thomson; 2000. - xi, 657p.: ills.; 25cm.
Inculdes index.
Contents: Why are auditors needed? -- An Overview of the postulates and concepts of auditing -- The Meaning and importance of audtior independence, factors affecting independence and measures to attain it -- Audit regulation -- The Risk-based approach to audit: audit judgement -- The Search for evidence explained -- Systems work: basic ideas -- Internal audit -- Controls in computer systems: substantive testing; computer assisted audit techniques -- Sampling and materiality -- Final work: specific problems related to stocks and long term contracts and trade creditors -- Final review: post balance sheet period, contingencies, letter of representation, audit of groups -- The Auditor's report -- Fraud and going concern -- The Audit expectations gap; corporate governance -- The Radical critique of auditing -- The Response of the auditing-- The Response of the auditing profession to the radical crtique of auditing -- Examination hints and final remarks.
1861520107
Audit.
HF5667.I44