TY  - BOOK
AU  - Gray, Iain, 
AU  - Manson, Stuart, 
AU  - Crawford, Louise, 
AU  - Bradley, Lynn, 
AU  - Currie, Lynn, 
TI  - The audit process: principles, practice and cases 
SN  - 9781473786929
U1  - 657.45 Au25 23
PY  - 2024///
CY  - Andover, Hampshire, United Kingdom
PB  - Cengage Learning, EMEA
KW  - Auditing
KW  - Audits
N1  - 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; CBA; Bachelor of Science in Accountancy; CBA; Bachelor of Science in Management Accounting
N2  - 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.
ER  -