TY  - BOOK
AU  - Gary, Iain.
AU  - Manson, Stuart.
TI  - The Audit process: principles, practice and cases.
SN  - 1861520107
AV  - HF5667.I44 
PY  - 2000///
CY  - New York
PB  - Thomson
KW  - Audit
N1  - 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.
ER  -