000			03928nam a2200493Ia 4500
001			1175
008			230305s2008 xx 000 0 und d
020			_a9780470018255
041			_aeng
245		0	_aPrinciples of external auditing
250			_a3ª ed
260			_a _bWiley, _c2008
300			_axvi + 800 p. ; 24 cm
505			_aCh. 1. What is auditing? -- _rCh. 2. The development of auditing and audit objectives ---- _rCh. 3. A framework of auditing concepts ---- _rCh. 4. Threats to, and preservation of, auditors' independence ---- _rCh. 5. Legal and professional duties of auditors ---- _rCh. 6. Overview of the audit process, audit evidence: staffing and documenting an audit ---- _rCh. 7. Commencing an audit: engagement procedures and gaining an understanding of the client ---- _rCh. 8. Planning the audit and assessing audit risk ---- _rCh. 9. Internal controls and the auditor ---- _rCh. 10. Testing the financial statement assertions: substantive testing ---- _rCh. 11. Introduction to audit sampling and computer assisted auditing techniques (CAATs) ---- _rCh. 12. Completion and review ---- _rCh. 13. Auditors' reports to users of financial statements and to management ---- _rCh. 14. Legal liability of auditors ---- _rCh. 15. Avoiding and limiting auditors' liability ---- _rCh. 16. Internal audits ---- _rCh. 17. Environmental audits ---- _rApp. Summary of steps in a statutory financial statement audit.--
520			_a ; 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.
630			_aCLASS H - SOCIAL SCIENCES _94381
650			_aAuditing _93040
650			_a Auditing _x Law and legislation _96499
650			_a Auditors' reports _96500
650			_a Data processing _96501
650			_a Revision _96502
650			_a Financial Audit _93061
650			_a external _920637
650			_a Reliability _96503
650			_a Independence _96504
650			_a Legal Obligations _96505
650			_a Auditor _96506
650			_a Fraud _93065
650			_a Documentation _96507
650			_a Report _92727
650			_a Risk Management _95818
650			_a Planning _920492
650		0	_aAccounting _9103
650			_a Corporate Social Responsibility.
700			_aSimon, Jon _eAuthor _96508
700			_aPorter, Brenda _eAuthor _96509
700			_aHatherly, David _eAuthor _96510
902			_a344
905			_am
912			_a2008-01-01
942			_a1
953			_d2013-03-07 18:57:22
999			_c1183 _d1183