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Full Description
Now in its 8th edition, The Audit Process remains the essential introduction to the principles and practices of auditing for accounting students. With every step of the process carefully explained, the authors highlight the role, process and key function of auditing in today's society and prepare learners for examination success through bespoke activities, examples and exercises.
Contents
1. Why are auditors needed?
2. An overview of the postulates and concepts of auditing
3. Auditor independence
4. Audit regulation
5. An introduction to corporate governance
6. Risk
7. Evidence
8. Systems work basic ideas
9. Testing and evaluation of systems
10. Substantive testing, CAAT and audit programmes
11. Sampling and materiality
12. Final work: general principles and analytical review of financial statements, and management assertions on financial statement heading
13. Final work: non-current assets, trade receivables and financial assets
14. Final work: specific problems relating to inventories, construction contracts, trade payables and financial liabilities
15. Final review: post balance sheet period, provisions, contingencies, letter of rep.
16. Assurance engagements and internal audit
17. The Audit Report, including reporting on corporate governance
18. Fraud and going concern
19. The audit expectations gap and audit quality
20. The auditor and liability under the law
21. Disruptive technologies
