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 -