| Title : | Modern auditing | | Material Type: | printed text | | Authors: | Graham W. Cosserat | | Edition statement: | 2nd ed. | | Publisher: | Chichester : John Wiley & Sons | | Publication Date: | 2004 | | Pagination: | ix, 681 p. | | Layout: | ill., charts | | Size: | 25 cm | | ISBN (or other code): | 978-0-470-86322-0 | | Class number: | 657.45 | | Abstract: | Offers coverage of the developments in the environment and methodology of auditing. This book develops the auditing process in a sequential manner, enabling readers progressively to consolidate their understanding of the concepts and process.
| | Contents note: | CHAPTER 1: Auditing and the public accounting profession.CHAPTER 2: Financial statement audits.CHAPTER 3: Professional ethics.CHAPTER 4: Auditors' legal liability.CHAPTER 5: Audit risk and audit evidence.CHAPTER 6: Accepting the engagement and planning the audit.CHAPTER 7: Internal control and control risk assessment.CHAPTER 8: Audit sampling.CHAPTER 9: Designing substantive procedures.CHAPTER 10: Auditing sales and debtors.CHAPTER 11: Auditing purchases, creditors and payroll.CHAPTER 12: Auditing stocks and tangible fixed assets.CHAPTER 13: Auditing cash and investments.CHAPTER 14: Completing the audit.CHAPTER 15: Reporting on audited financial statements.CHAPTER 16: E-commerce and auditing.CHAPTER 17: Contemporary issues in auditing.Answers to multiple-choice questions.Suggested answers to professional application questions.Glossary.Index. |
Modern auditing [printed text] / Graham W. Cosserat . - 2nd ed. . - Chichester : John Wiley & Sons, 2004 . - ix, 681 p. : ill., charts ; 25 cm. ISBN : 978-0-470-86322-0 | Class number: | 657.45 | | Abstract: | Offers coverage of the developments in the environment and methodology of auditing. This book develops the auditing process in a sequential manner, enabling readers progressively to consolidate their understanding of the concepts and process.
| | Contents note: | CHAPTER 1: Auditing and the public accounting profession.CHAPTER 2: Financial statement audits.CHAPTER 3: Professional ethics.CHAPTER 4: Auditors' legal liability.CHAPTER 5: Audit risk and audit evidence.CHAPTER 6: Accepting the engagement and planning the audit.CHAPTER 7: Internal control and control risk assessment.CHAPTER 8: Audit sampling.CHAPTER 9: Designing substantive procedures.CHAPTER 10: Auditing sales and debtors.CHAPTER 11: Auditing purchases, creditors and payroll.CHAPTER 12: Auditing stocks and tangible fixed assets.CHAPTER 13: Auditing cash and investments.CHAPTER 14: Completing the audit.CHAPTER 15: Reporting on audited financial statements.CHAPTER 16: E-commerce and auditing.CHAPTER 17: Contemporary issues in auditing.Answers to multiple-choice questions.Suggested answers to professional application questions.Glossary.Index. |
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