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. 
 - Eighth edition. 
 - xxiii, 774 pages ;  25 cm.  
<br/><br/>Includes bibliographical references and index. 
<br/><br/>Why are auditors needed?<br/>An overview of the postulates and concepts of auditing<br/>The meaning and importance of auditor independence: factors affecting independence and measures to attain it<br/>Audit regulation<br/>Corporate governance<br/>Risk<br/>Evidence<br/>Systems and controls<br/>Testing and evaluation of systems<br/>Substantive testing and developing audit programmes<br/>Sampling and materiality<br/>Final work: general principles, analytical review of financial statements and management assertions on financial statement headings<br/>Final work: non-current assets, trade receivables and financial assets<br/>Final work: specific problems related to inventories, construction contracts, trade payables and financial liabilities<br/>Final review: post-balance sheet period, provisions, contingencies, letter of representation<br/>Assurance engagements and internal audit<br/>The auditor's report<br/>Fraud and going concern<br/>The audit expectations gap and audit quality<br/>The auditor and liability under the law<br/>Technology, sustainability and contemporary sustainability issues 
<br/><br/> 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.   
<br/><br/> College of Business and Accountancy  Bachelor of Science in Accountancy  College of Business and Accountancy  Bachelor of Science in Management Accounting 
<br/><br/><br/>In English 
<br/><br/><label>ISBN: </label>9781473786929 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Auditing.<br/>Audits.
<br/><br/><label>Dewey Class. No.: </label>657.45 Au25  / 2024