The audit process : principles, practice and cases / Iain Gray, Former Chair of the Auditing Special Interest Group of the British Accounting and Finance Association, Stuart Manson, Professor Emeritus, Essex Business School, University of Essex, Louise Crawford, Professor of Accounting, Newcastle University Business School, Newcastle University, Lynn Bradley, Senior Lecturer in Accounting and Finance at Adam Business School, University of Glasgow, Lynn Currie, Lecturer in Accounting and Finance at Adam Business School, University of Glasgow.

Contributor(s):

Andover, Hampshire, United Kingdom : Cengage Learning, EMEA, 2024Edition: Eighth editionDescription: xxiii, 774 pages ; 25 cmISBN:

9781473786929

Subject(s):

DDC classification:

23 657.45 Au25 2024

Contents:

Why are auditors needed? An overview of the postulates and concepts of auditing The meaning and importance of auditor independence: factors affecting independence and measures to attain it Audit regulation Corporate governance Risk Evidence Systems and controls Testing and evaluation of systems Substantive testing and developing audit programmes Sampling and materiality Final work: general principles, analytical review of financial statements and management assertions on financial statement headings Final work: non-current assets, trade receivables and financial assets Final work: specific problems related to inventories, construction contracts, trade payables and financial liabilities Final review: post-balance sheet period, provisions, contingencies, letter of representation Assurance engagements and internal audit The auditor's report Fraud and going concern The audit expectations gap and audit quality The auditor and liability under the law Technology, sustainability and contemporary sustainability issues

Summary: The Audit Process remains the essential introduction to the principles and practices of auditing. With every step of the process carefully explained throughout this fully updated eight edition, the authors highlight the role, process and key function of auditing in today's society and prepare you for examination success through bespoke activities, examples and exercises.

Holdings
Item type	Current library	Collection	Call number	Status	Barcode
Books	College Library General Circulation Section	GC	GC 657.45 Au25 2024 (Browse shelf(Opens below))	Available	HNU005590

Includes bibliographical references and index.

Why are auditors needed?
An overview of the postulates and concepts of auditing
The meaning and importance of auditor independence: factors affecting independence and measures to attain it
Audit regulation
Corporate governance
Risk
Evidence
Systems and controls
Testing and evaluation of systems
Substantive testing and developing audit programmes
Sampling and materiality
Final work: general principles, analytical review of financial statements and management assertions on financial statement headings
Final work: non-current assets, trade receivables and financial assets
Final work: specific problems related to inventories, construction contracts, trade payables and financial liabilities
Final review: post-balance sheet period, provisions, contingencies, letter of representation
Assurance engagements and internal audit
The auditor's report
Fraud and going concern
The audit expectations gap and audit quality
The auditor and liability under the law
Technology, sustainability and contemporary sustainability issues

The Audit Process remains the essential introduction to the principles and practices of auditing. With every step of the process carefully explained throughout this fully updated eight edition, the authors highlight the role, process and key function of auditing in today's society and prepare you for examination success through bespoke activities, examples and exercises.

College of Business and Accountancy Bachelor of Science in Accountancy

College of Business and Accountancy Bachelor of Science in Management Accounting