- ホーム
- > 洋書
- > 英文書
- > Business / Economics
Full Description
Now in its tenth edition, Auditing is a comprehensive textbook which provides thorough up-to-date coverage of auditing in an accessible style. The book clearly explains the key features of auditing in short, easily readable sections that promote effective learning.The increasing content of auditing courses has led to a need for a broad textbook which is aimed at the needs of today's auditing students. With this in mind, Auditing is a concise but thorough approach to understanding of auditing and practice. Auditing is ideally suited for auditing modules on undergraduate, postgraduate and professional courses in accounting and finance throughout the world. It is also ideal for use by practitioners on professional auditing courses.
Contents
1 Introduction to auditing - the why of auditing2 Corporate governance3 The statutory framework for auditing4 Accounting requirements of the Companies Act, 20065 Auditing and accounting standards and guidelines6 Ethical standards and rules of professional conduct7 Quality control in audit firms8 Accepting appointment as auditors9 Accounting systems and internal controls10 Audit planning, audit risk and materiality11 Audit evidence and using the work of an expert12 Audit testing, sampling and analytical review procedures13 Systems-based auditing14 Business risk approach to auditing15 The audit of assets16 The audit of liabilities17 Auditing and computers18 Audit working papers19 Internal audit20 Errors, frauds and unlawful acts21 Related parties22 Use of service organisations23 Subsequent events and Going Concern24 Management representations25 The final review stage of the audit26 Auditors' reports to shareholders27 Auditors' reports to directors and management28 Group accounts29 Auditors' liability30 Review engagements and non-audit assurance assignments31 Value for money, performance evaluation, environmental reporting and corporate social responsibility reporting assignments32 Current issues
