Auditing : Theory and Practice

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Written specifically for auditing classes offered as part of degree courses in accountancy, this book provides a discussion of the theoretical foundations of auditing and their practical applications. Each chapter has a number of case studies and questions. In the section on audit testing, a standard format is used consistently. There is also a brief coverage of relevant book-keeping material and a chapter placing auditing in an international context.
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Product details

  • Paperback | 368 pages
  • 175 x 233mm | 432g
  • Prentice-Hall
  • Harlow, United Kingdom
  • English
  • 013051277X
  • 9780130512772

Table of contents

Part 1 The regulatory framework of auditing: why have an audit?; auditor independence; the auditor's duties; international comparisons. Part 2 Audit reporting: the audit report; qualified audit reports. Part 3 Collection of evidence: the conduct of an audit; audit evidence and testing; internal control; computer audit; audit sampling; the sales cycle; the purchases cycle; audit of the balance sheet. Part 4 Auditing as a service to management: internal audit; management auditing.
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Rating details

3 ratings
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