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基本説明
Features : Coverage of key new standards produced by the IAASB / Discussion of increasing importance of role of IFAC / Update on companies legislation and regulation / Review of developments in ethical codes.
Full Description
Modern Auditing offers the reader a thorough coverage of the practice of auditing in context of auditing theory and concepts, and the professional responsibilities of the independent auditor. The structure of the book develops the auditing process in a logical and sequential manner, enabling students to progressively consolidate their understanding of the concepts and processes without excessive detail or repetition.
Contents
Preface vii
Chapter 1
Auditing and the Public Accounting Profession 1
Chapter 2
Financial Statement Audits 37
Chapter 3
Professional Ethics 71
Chapter 4
Auditors' Legal Liability 111
Chapter 5
Audit Risk and Audit Evidence 141
Chapter 6
Accepting the Engagement and Planning the Audit 183
Chapter 7
Internal Control and Control Risk Assessment 225
Chapter 8
Audit Sampling 269
Chapter 9
Designing Substantive Procedures 307
Chapter 10
Auditing Sales and Trade Receivables (Debtors) 341
Chapter 11
Auditing Purchases, Trade Payables (Creditors) and Payroll 383
Chapter 12
Auditing Inventories (Stocks) and Tangible Noncurrent Assets (Fixed Assets) 421
Chapter 13
Auditing Cash and Investments 461
Chapter 14
Completing the Audit 501
Chapter 15
Reporting on Audited Financial Statements 529
Chapter 16
E-Commerce and Auditing 575
Chapter 17
Contemporary Issues in Auditing 603
Answers to Multiple-Choice Questions 639
Suggested Answers to Professional Application Questions 651
The IAASB's Glossary of Terms 703
Index 719
