Gary, Iain. creator Manson, Stuart. text xxu New York Thomson 2000 2nd monographic eng

print

xi, 657p.: ills.; 25cm. 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. Iain Gary and Manson Stuart Inculdes index. Audit HF5667.I44 1861520107 120606