Name: The Audit Process von Iain Gray (Formerly Principal Lecturer and Head of Auditing, Sheffield Hallam University)
SKU: 9781473760189
Price: 29.00 CHF
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The Audit Process Zusammenfassung

The Audit Process Iain Gray (Formerly Principal Lecturer and Head of Auditing, Sheffield Hallam University)

The Audit Process provides an essential introduction to the principles and practices of auditing. This accessible textbook guides students through every step of the audit process and provides plenty of opportunities to practise what they are learning. Completely updated in line with the latest standards, regulatory processes and corporate governance, the seventh edition of this comprehensive text is ideally suited for auditing modules taught on undergraduate and postgraduate courses in accounting and finance.

Über Iain Gray (Formerly Principal Lecturer and Head of Auditing, Sheffield Hallam University)

Iain Gray acquired extensive practical auditing experience with Price Waterhouse in Germany and Italy ( before the merger with Coopers). He was for many years Principal Lecturer and Head of Auditing at Sheffield Hallam University and was formerly Chair of the Auditing Special Interest Group of the British Accounting and Finance Association. He has a particular interest in education. Louise Crawford is Professor of Accounting at Newcastle University Business School. After working as a post-doctoral research scientist at St Andrews University, Louise trained with KPMG to become a Chartered Accountant with The Institute of Chartered Accountants of Scotland, practicing predominantly in corporate audit. Stuart Manson is Emeritus Professor of Accounting in Essex Business School at the University of Essex where he lectured on auditing and financial reporting. He has written a number of articles in academic journals and co-authored a number of research monographs in the areas of auditing and financial reporting. Stuart Manson is a member of the Institute of Chartered Accountants of Scotland.

Inhaltsverzeichnis

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 1 9. Systems work basic ideas 2 10. Testing and evaluation of systems 11. Substantive testing, CAAT and audit programmes 12. Sampling and materiality 13. Final work: general principles and analytical review of financial statements, and management assertions on financial statement heading 14. Final work: non-current assets, trade receivables and financial assets 15. Final work: specific problems relating to inventories, construction contracts, trade payables and financial liabilities 16. Final review: post balance sheet period, provisions, contingencies, letter of rep. 17. Assurance engagements and internal audit 18. The Audit Report, including reporting on Corporate Governance 19. Fraud and going concern 20. The audit expectations gap and audit quality 21. The auditor and liability under the law 22. Issues in auditing 23. Examination hints and final remarks

Zusätzliche Informationen

Sku

GOR012037213

ISBN 13

9781473760189

ISBN 10

1473760186

Titel

The Audit Process Iain Gray (Formerly Principal Lecturer and Head of Auditing, Sheffield Hallam University)

Autor

Iain Gray (Formerly Principal Lecturer and Head of Auditing, Sheffield Hallam University)

Zustand

Gebraucht - Gut

Bindung

Broschiert

Verlag

Cengage Learning EMEA

Datum

20190217

Anzahl der Seiten

923

Preise

N/A

Begleitschreiben

Die Abbildung des Buches dient nur Illustrationszwecken, die tatsächliche Bindung, das Cover und die Auflage können sich davon unterscheiden.

Hinweis

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