Moroney, Robyn,

Auditing : a practical approach / Robyn Moroney, Fiona Campbell, Jane Hamilton. - 3rd edition. - xii, 451 pages : illustrations ; 26 cm.

Chapter 1: Introduction and overview of audit and assurance -- Chapter 2: Ethics, legal liability and client acceptance -- Chapter 3: Risk assessment -- Chapter 4: Risk assessment II -- Chapter 5: Audit evidence -- Chapter 6: Gaining an understanding of the client's system of internal controls -- Chapter 7: Sampling and overview of the risk response phase of the audit -- Chapter 8: Execution of the audit - testing of controls -- Chapter 9: Execution of the audit - Performing substantive procedures -- Chapter 10: Substantive testing and balance sheet accounts -- Chapter 11: Substantive testing and income statement accounts -- Chapter 12: Completing and reporting on the audit.

"Auditing: a practical approach is a new textbook written for students studying auditing at an undergraduate and postgraduate level. The text reflects how an audit is conducted in practice and the issues that are of greatest concern to auditors. Written by authors from academic and professional practice backgrounds the text has a practical orientation and presents essential audit topics supported with constructive pedagogy. In order to communicate the key elements of the audit process a hypothetical case study, cloud 9, underpins the audit process and methodology whilst providing a constant example of how general audit principles are applied in practice. With the educational trend to teach 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 an audit is conducted in practice." -- Provided by publisher.

9780730364573 0730364577


Auditing

657.45 / MOR