TY  - BOOK
AU  - Simon, Jon
AU  - Porter, Brenda
AU  - Hatherly, David
TI  - Principles of external auditing
SN  - 9780470018255
PY  - 2008///
CY  - 
PB  - Wiley
KW  - CLASS H - SOCIAL SCIENCES
KW  - Auditing
KW  -  Auditing
KW  -  Law and legislation
KW  -  Auditors' reports
KW  -  Data processing
KW  -  Revision
KW  -  Financial Audit
KW  -  external
KW  -  Reliability
KW  -  Independence
KW  -  Legal Obligations
KW  -  Auditor
KW  -  Fraud
KW  -  Documentation
KW  -  Report
KW  -  Risk Management
KW  -  Planning
KW  - Accounting
KW  -  Corporate Social Responsibility
N1  - Ch. 1. What is auditing? --; Ch. 2. The development of auditing and audit objectives ----; Ch. 3. A framework of auditing concepts ----; Ch. 4. Threats to, and preservation of, auditors' independence ----; Ch. 5. Legal and professional duties of auditors ----; Ch. 6. Overview of the audit process, audit evidence: staffing and documenting an audit ----; Ch. 7. Commencing an audit: engagement procedures and gaining an understanding of the client ----; Ch. 8. Planning the audit and assessing audit risk ----; Ch. 9. Internal controls and the auditor ----; Ch. 10. Testing the financial statement assertions: substantive testing ----; Ch. 11. Introduction to audit sampling and computer assisted auditing techniques (CAATs) ----; Ch. 12. Completion and review ----; Ch. 13. Auditors' reports to users of financial statements and to management ----; Ch. 14. Legal liability of auditors ----; Ch. 15. Avoiding and limiting auditors' liability ----; Ch. 16. Internal audits ----; Ch. 17. Environmental audits ----; App. Summary of steps in a statutory financial statement audit.--
N2  - 	 ; Publisher description: Principles of External Auditing has become established as one of the leading textbooks for students studying auditing in the United Kingdom and Ireland. Striking a careful balance between theory and practice, the book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. Principles of External Auditing is a valuable source of reference for students, practitioners, academics and laypersons alike and it also provides an ideal foundation course for those taking auditing courses at university or for professional examinations. The book covers both UK and International Auditing Standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology. This new edition of the text has been thoroughly revised and new chapters have been provided on the conceptual framework, internal auditing and environmental audits. Other notable features of this second edition include: All regulatory material has been updated, e.g. new material has been provided on corporate governance. New sections have been added covering the audit expectation-performance gap, new audit methodologies and knowledge of the business. The latest developments in legal liability - and how to avoid it - have been covered
ER  -