Auditing Fundamentals


By Marlene Davies & John Aston
January 2011
Pearson Education
Distributed by Trans-Atlantic Publications
ISBN: 9780273711735
305 Pages, Illustrated
$97.50 Paper Original

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Auditing Fundamentals covers the exciting and developing financial area of both External and Internal auditing in a clear and reader friendly way. This up-to-date textbook examines the fundamentals of auditing in terms of legislation, codes affecting the profession, and the International Auditing Standards.

Preface
About the authors
Guided tour
Acknowledgements

1 Introduction to audit

2 External and internal audit

3 Auditing standards

4 Professional ethics and code of conduct

5 Corporate governance

6 Different approaches to investigation

7 Planning the audit

8 Co-operative working between auditors and other professionals

9 Internal control and systems audit

10 Key systems audits

11 Revenue and capital expenditure

12 Audit risk assessment and sampling

13 Financial statement audit

14 Asset verification

15 Liabilities and accruals

16 Going concern

17 Audit reporting

18 Public sector auditing

19 Value-for-money audit and performance indicators in not-for-profit organisations

20 Emerging issues in auditing

Index

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