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Modern auditing, (2nd Ed.)

Langue : Anglais

Auteur :

Couverture de l’ouvrage Modern auditing,
Building on the success of Modern Auditing, this extensively revised second edition continues to provide the reader with comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing. Aimed at introductory courses in auditing at undergraduate, graduate and professional levels, it develops the auditing process in a logical and sequential manner, enabling the reader progressively to consolidate their understanding of the concepts and process. The strong pedagogical framework has been retained and includes chapter overviews, learning objectives and checks, review questions, professional application questions, case studies and a glossary of technical terms. New features include Revisions to make this edition wholly compliant with the British adoption of international accounting and auditing standards in 2005. Changes in the regulatory environment, including developments in corporate governance and the new system of regulation of the accounting profession. A chapter on e-commerce and its implications f or control and audit.
Auditing and the public accounting profession. Financial statement audit. Professional ethics. Auditors legal liability. Audit risk and audit evidence. Accepting the engagement and planning the audit. Internal control and control risk management. Audit sample. Designing substantive procedures. Auditing sales and debtors. Auditing purchases, creditors and payroll. Auditing stocks and tangible fixed assets. Auditing cash and investments. Completing the audit. Reporting on audited financial statements. E-commerce and auditing. Contemporary issues in auditing.

Date de parution :

Ouvrage de 616 p.

Sous réserve de disponibilité chez l'éditeur.

Prix indicatif 50,52 €

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