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Modern Auditing
Graham Cosserat (Author), Neil Rodda (Author)
9780470319734, Wiley
Paperback / softback, published 5 December 2008
752 pages
25.3 x 19.1 x 4.1 cm, 1.389 kg
Modern Auditing offers the reader a thorough coverage of the practice of auditing in context of auditing theory and concepts, and the professional responsibilities of the independent auditor. The structure of the book develops the auditing process in a logical and sequential manner, enabling students to progressively consolidate their understanding of the concepts and processes without excessive detail or repetition.
Preface vii Chapter 1 Auditing and the Public Accounting Profession 1 Chapter 2 Financial Statement Audits 37 Chapter 3 Professional Ethics 71 Chapter 4 Auditors’ Legal Liability 111 Chapter 5 Audit Risk and Audit Evidence 141 Chapter 6 Accepting the Engagement and Planning the Audit 183 Chapter 7 Internal Control and Control Risk Assessment 225 Chapter 8 Audit Sampling 269 Chapter 9 Designing Substantive Procedures 307 Chapter 10 Auditing Sales and Trade Receivables (Debtors) 341 Chapter 11 Auditing Purchases, Trade Payables (Creditors) and Payroll 383 Chapter 12 Auditing Inventories (Stocks) and Tangible Noncurrent Assets (Fixed Assets) 421 Chapter 13 Auditing Cash and Investments 461 Chapter 14 Completing the Audit 501 Chapter 15 Reporting on Audited Financial Statements 529 Chapter 16 E-Commerce and Auditing 575 Chapter 17 Contemporary Issues in Auditing 603 Answers to Multiple-Choice Questions 639 Suggested Answers to Professional Application Questions 651 The IAASB’s Glossary of Terms 703 Index 719
Subject Areas: Finance & accounting [KF]
