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Full Description
The most practical text available: packed with case studies to highlight contemporary issues and taking a step-by-step approach through the process of an audit, this book will give students the confidence to take a critical approach to auditing in their accounting careers.
Blending technical and practical content, and underpinned throughout with case studies and examples to show how auditors make decisions in the real world, this text provides a clear guide to the realities of the profession alongside the theory. Students are also challenged to think more broadly about the value of auditing in society, how the profession operates, and about current developments in the field.
- Takes students step-by-step through the audit process
- 'Auditing scenarios' and 'auditing in practice' features enable students to understand the practical and real-world applications of the theory
- Includes a case study in every chapter with opportunities for readers to apply their knowledge to specific situations
- ISA extracts encourage students to apply regulations to practical examples
- Digital short form questions and discussion and application questions allow students to consolidate their learning and identify areas of weakness
Digital formats and resources
This text is available for students and institutions to purchase in a variety of formats: the e-book offers a mobile experience and convenient access along with short form and discussion and application questions, functionality tools, navigation features and links that offer extra learning support. For more information about e-books, please visit www.oxfordtextbooks.co.uk/ebooks .
Contents
1: Introduction to auditing
2: The regulatory framework
3: Corporate governance
4: The ethical framework
5: Quality management and auditor liability
6: Client and engagement acceptance
7: Audit planning - the objectives of audit planning and Understanding the Entity
8: Internal control
9: Evaluating the risk of material misstatement
10: Materiality and analytical review
11: Audit assertions and obtaining audit evidence
12: Other issues relating to audit evidence
13: Fraud and laws and regulations
14: Auditing assets
15: Auditing liabilities and equity
16: Auditing income and expenses
17: Auditing related parties, subsequent events, and going concern
18: Completing the audit
19: The auditor's report
20: The modified auditor's opinion
21: Communicating with management and those charged with governance
22: Group audit
23: Non-audit engagements
