Auditing: A Practical Approach

Auditing: A Practical Approach, Extended Edition provides a concise, practical, and readable option for students studying auditing at an undergraduate and postgraduate level. The text reflects how a quality audit is conducted in practice and the issues that are of greatest concern to industry professionals. Acknowledging the educational trend of teaching auditing with an industry and practical focus, the text will effectively develop a student s understanding of the various stages of an audit and how a quality audit is conducted in practice. For those wanting to cover the auditing cycle in greater depth, this new extended version is available for you with four new chapters. INDICE: 1. Introduction and overview of audit and assurance  2. Ethics, legal liability and client acceptance  3. Audit planning I  4. Audit planning II  5. Audit evidence  6. Overview of tests of control, substantive procedures and sampling  7. Understanding and testing the client s system of internal controls       8. Execution of the audit performing substantive procedures 9. Auditing Sales and Receivables 10. Auditing Purchases, Payables and Payroll 11. Auditing Inventory and Property, Plant and Equipment 12. Auditing Cash and Investments 13. Completing and reporting on the audit . 

• ISBN: 978-1-118-87841-5
• Editorial: John Wiley & Sons
• Encuadernacion: Cartoné
• Páginas: 592
• Fecha Publicación: 11/10/2015
• Nº Volúmenes: 1
• Idioma: Inglés