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005			20250429151757.0
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008			250429b2024 xxk||||| |||| 00| 0 eng d
020			_a9781473786929 _qpaperback
040			_beng _cHNU _erda
082			_223 _3GC _a657.45 Au25 _b2024
245			_aThe audit process : _bprinciples, practice and cases / _cIain 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.
250			_aEighth edition.
264			_aAndover, Hampshire, United Kingdom : _bCengage Learning, EMEA, _c2024.
300			_axxiii, 774 pages ; _c25 cm.
504			_aIncludes bibliographical references and index.
505			_aWhy 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
520			_aThe 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.
521			_aCBA _bBachelor of Science in Accountancy
521			_aCBA _bBachelor of Science in Management Accounting
546			_aIn English
650			_aAuditing.
650			_aAudits.
700			_aGray, Iain, _eauthor.
700			_aManson, Stuart, _eauthor.
700			_aCrawford, Louise, _eauthor.
700			_aBradley, Lynn, _eauthor.
700			_aCurrie, Lynn, _eauthor.
942			_2ddc _cBK _h600-699
999			_c138728 _d138728