TY  - GEN
AU  -  Gray, Iain
AU  - Manson, Stuart
AU  - Crawford, Louise
TI  - The audit process : : principles, practice and cases 
SN  - 9781473760189
AV  - HF5667 .G778 2019
PY  - 2019///
CY  - Andover : 
PB  - Cengage Learning, 
KW  - Auditing.
KW  - Auditing
KW  - Problems, exercises, etc.
N1  - Previous edition: 2015; 1. Why are auditors needed?2. An overview of the postulates and concepts of auditing3. Auditor independence4. Audit regulation5. An introduction to corporate governance6. Risk7. Evidence8. Systems work basic ideas 19. Systems work basic ideas 210. Testing and evaluation of systems11. Substantive testing, CAAT and audit programmes12. Sampling and materiality13. Final work: general principles and analytical review of financial statements, and management assertions on financial statement heading14. Final work: non-current assets, trade receivables and financial assets15. Final work: specific problems relating to inventories, construction contracts, trade payables and financial liabilities16. Final review: post balance sheet period, provisions, contingencies, letter of rep.17. Assurance engagements and internal audit18. The Audit Report, including reporting on Corporate Governance19. Fraud and going concern20. The audit expectations gap and audit quality 21. The auditor and liability under the law22. Issues in auditing23. Examination hints and final remarks
N2  - This edition has been updated to include the latest changes in international accounting, auditing and financial reporting standards. With questions from prominent exam boards included, it is suitable for students studying auditing and assurance services on accounting and finance degrees
ER  -