01679nam a22001577a 4500008004100000020001800041050002100059100002300080245004900103250001300152260004600165300003400211500003300245505122500278700001801503180731b        xxu||||| |||| 00| 0 eng d  a9781408056455  aHF5667.M523(10e)  aMillichamp, Alan.   aAuditing. /cAlan Millichamp and John Tayor.  a10th ed.  aHampshire, UK :bCengage Learning,c2012.  axxii, 506p. :bill. ;c25 cm.  aIncludes glossary and index.  aContents: Introduction to auditing-the why of auditing -- Corporate governance -- The statutory framework for auditing -- Accounting requirements of the Companies Act, 2006 -- Auditing and accounting standards and guidelines -- Ethical standards and rules of professional conduct -- Quality control in audit firms -- Accepting appointment as auditors -- Accounting systems and internal controls -- Audit planning, audit risk and  materiality -- Audit evidence and using the work of an expert -- Audit testing, sampling and analytical review procedures -- Systems-based auditing -- The audit assets -- The audit of liabilities -- Auditing and computers -- Audit working papers -- Internal audit -- Errors, frauds and unlawful acts -- Related parties -- Use of service organizations -- Subsequent events and going concern -- Management representations -- The final review stage of the audit  -- Auditors' reports to shareholders -- Auditors' reports to directors and management -- Group accounts -- Auditors' liability -- Review engagements and non-audit assurance assignments -- Value for money, performance evaluation, environmental reporting and corporate social responsibility reporting assignments -- Current issues.   aTaylor, John.