000 02806nam a2200277Ia 4500
001 3386
008 230305s2022 xx 000 0 und d
020 _a9781473778993
040 _cTBS
041 _aeng
043 _aen_UK
050 _aHF5667
_b.M55 2002
100 _aMillichamp, A. H.
_q(Alan H.)
_913951
_eauthor
245 0 _aAuditing
_c/ Alan H. Millichamp, John R. Taylor.
250 _aTwelth edition
260 _aHampshire, England :
_bCengage Learning,
_c2022.
300 _axviii, 593 pages: illustration, graphs, tables (black and white) ; 25 cm.
504 _aIncludes bibliographical references and index.
505 _a1. Introduction to auditing — the why of auditing — 2. Corporate governance — 3. The statutory framework for auditing — 4. Accounting requirements of the companies act 2006 — 5. Auditing and accounting standards and guidelines — 6. Ethical standards and rules of professional conduct — 7. Quality control in audit firms — 8. Accepting appointment as auditors — 9. Accounting systems and internal controls — 10. Audit planning, audit risk and materiality — 11. Audit evidence and using the work of an expert — 12. Audit testing, sampling and analytical review procedures — 13. Systems-based auditing — 14. Risk-based auditing — 15. The audit of assets — 16. The audit of liabilities — 17. Auditing and computers — 18. Audit working papers — 19. Internal audit — 20. Errors, frauds and unlawful acts — 21. Related parties — 22. Use of service organizations — 23. Subsequent events and going concern — 24. Management representations — 25. The final review stage of the audit — 26. Auditor’s reports to shareholders — 27. Auditor’s reports to directors and management — 28. Group accounts — 29. Auditor’s liability — 30. Review engagements and non-audit assurance assignments — 31. Public sector audit and value for money auditing — 32. Performance evaluation, environmental reporting and corporate social responsibility - reporting assignments — 33. Current issues.
520 _aNow in its twelfth edition, Auditing continues to live up to its reputation for being comprehensive, yet accessible. It has been thoroughly updated to reflect recent changes in international standards, audit reporting and governance. With engaging real-world examples and a new chapter on public auditing, this edition is a must-have for anyone studying auditing at undergraduate or postgraduate level and for those preparing for professional examinations set by accounting bodies such as ACCA and CIMA.
590 _bIncludes index. ;
650 0 _aAuditing
_93040
650 0 _aAuditing
_xProblems, exercises, etc
_923368
700 _aTaylor, John R.
_q(John Richard)
_d1951-
_eauthor
_923369
942 _2lcc
999 _c3221
_d3221