Name: The Audit Process By Iain Gray (Formerly Principal Lecturer and Head of Auditing, Sheffield Hallam University)
SKU: 9781473760189
Price: 21.99 USD
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The Audit Process Summary

The Audit Process by 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.

About 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.

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

Additional information

Sku

GOR012037213

ISBN 13

9781473760189

ISBN 10

1473760186

Title

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

Author

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

Condition

Used - Good

Binding type

Paperback

Publisher

Cengage Learning EMEA

Year published

20190217

Number of pages

923

Prizes

N/A

Cover note

Book picture is for illustrative purposes only, actual binding, cover or edition may vary.

Note

This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in good condition, but if you are not entirely satisfied please get in touch with us

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

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

The Audit Process Summary

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

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

Table of Contents

Additional information

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