Auditing : An Integrated Approach

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Covering the entire auditing process, this text takes the reader step by step through each audit cycle and shows how each step relates to the process as a whole. Included is updated information on computerized accounting systems and the latest auditing standards with material on compliance auditing. The authors present a new approach to teaching ethics in auditing, and emphasize the integration of concepts by providing expanded discussion opportunities, figures and problems.
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Product details

  • Paperback | 1470 pages
  • 196 x 254mm | 1,470g
  • Prentice-Hall
  • Harlow, United Kingdom
  • 5th edition
  • figures
  • 0130506834
  • 9780130506832

Table of contents

An overview of auditing; audit reports; professional ethics; legal liability; audit objectives; types of evidence and documentation; audit planning and analytical procedures; materiality and risk; the study of the client's internal control structure and assessment of control risk; overall audit plan and audit programme; audit of the sales and collection cycle; audit sampling for tests of transactions; completing the tests in the sales and collections cycle - accounts receivable; audit sampling for tests of details balances; the effect of complex EDP systems on auditing; audit and the payroll and personnel cycle; audit of the acquisition and payment cycle; the acquisition and payment cycle - verification of selected accounts; audit of the inventory and warehousing cycle; audit of the capital acquisition and repayment cycle; audit of cash balances; completing the audit; other engagements, services and reports; operational and compliance auditing.
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