The audit process : principles, practice and cases by Gray, Iain, 1934-, Manson, Stuart instant download

The audit process : principles, practice and cases by Gray, Iain, 1934-, Manson, Stuart instant download

xxix, 833 pages : 25 cm, This fifth edition is entirely up to date with changes post-Enron, with new international auditing standards and IFRS replacing UK accounting standards for the first time, Includes bibliographical references and indexes, Why are auditors needed? -- An overview of the psotulates and concepts of auditing -- The meaning and importance of auditor independence, factors affecting independence and measures to attain it -- Audit regulation -- Testing and evaluation of systems -- Substantive testing, computer-assisted audit techniques and audit programmes -- Sampling and materiality -- Sampling and materially -- Final work, general principles, analytical reviw of financial statements, non-current assets and trade receivables -- Final work, specific problems related to inventories, construction contracts and trade payables -- Final review, post-balance sheet period, provisions, contigencies, letter of representation -- Assurance engagements and internal audit -- The auditors' report -- Fraud and going concern -- The audit expectations gap and corporate governance -- The auditor and liability under the law -- Criticisna and developments in auditing -- Examination hints and final remarks