01624nam a22001817a 4500 180731b xxu||||| |||| 00| 0 eng d 9781844806782 HF5667.G78 Gray, Iain. The audit process: principles, practice and cases. / Iain Gray and Stuart Manson. 4th ed. Hampshire, UK : South-Western Cengage Learning, 2008. xxi, 808p. : ill. ; 25 cm. Includes index. Contents: Why are auditors needed? -- An overview of the postulates and concepts of auditing -- The meaning and importance of auditor 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 1 -- Systems work: basic ideas 2 -- Testing and evaluation systems -- Substantive testing, computer-assisted audit techniques and audit programmes -- Sampling and materiality -- Final work: general principles, analytical review of financial statements,fixed assets and debtors -- Final work: specific problems related to stocks, long-term contracts and trade creditors -- Final review: post-balance sheets period, provisions, contingencies, letters of representation -- Assurance engagements and internal audit -- The auditor's report -- Fraud and going concern -- The audit expectations gap and corporate governance -- The auditor and liability under the law -- Criticisms and developments in auditing -- Examination hints and final remarks. Manson, Stuart. lcc BK 6612 14112 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2018-07-31 0 HF5667.G78 8260/078/18 2018-07-31 00:00:00 1 2018-07-31 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2018-07-31 0 HF5667.G781 8261/079/18 2018-07-31 00:00:00 2 2018-07-31 BK 0 0 lcc 0 0 WIUC-KL WIUC-KL GEN 2019-10-22 HF5667.G78(4e) K/250/250/19 2022-01-14 00:00:00 1 2018-07-31 BK 0 0 lcc 0 0 WIUC-KL WIUC-KL GEN 2019-10-22 3 HF5667.G781(4e) K/251/251/19 2024-10-24 00:00:00 2024-10-24 2 2018-07-31 BK