000 01731nam a22001817a 4500
008 180731b xxu||||| |||| 00| 0 eng d
020 _a9781408056455
050 _aHF5667.M523(10e)
100 _aMillichamp, Alan.
245 _aAuditing. /
_cAlan Millichamp and John Tayor.
250 _a10th ed.
260 _aHampshire, UK :
_bCengage Learning,
_c2012.
300 _axxii, 506p. :
_bill. ;
_c25 cm.
500 _aIncludes glossary and index.
505 _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.
700 _aTaylor, John.
942 _2lcc
_cBK
999 _c6615
_d14115