000			02657nam a2200289Ia 4500
001			3397
008			230305s2008 xx 000 0 und d
020			_a9781473760189
040			_cTBS
041			_aeng
043			_aen_UK
050			_aHF5667 _b.G73 2019
100			_aGray, Iain _d1934- _913978 _eauthor
245		4	_aThe audit process _b: principles, practice and cases _c/ Iain Gray, Stuart Manson, Louise Crawford.
250			_aSeventh edition.
260			_aHampshire, England : _bCengage Learning, _c2019.
300			_axxiv, 870 pages : illustrations, charts, tables (black and white) ; 25 cm.
504			_aIncludes bibliographical references and index.
505			_a1. Why are auditors needed? — 2. An overview of the postulates and concepts of auditing — 3. Auditor independence — 4. Audit regulation — 5. An introduction to corporate governance — 6. Risk — 7. Evidence — 8. Systems work basic ideas 1 — 9. Systems work basic ideas 2 — 10. Testing and evaluation of systems — 11. Substantive testing, CAAT and audit programs — 12. Sampling and materiality — 13. Final work : general principles and analytical review of financial statements, and management assertions on financial statement heading — 14. Final work: non-current assets, trade receivables and financial assets — 15. Final work : specific problems relating to inventories, construction contracts, trade payables and financial liabilities — 16. Final review : post balance sheet period, provisions, contingencies, letter of rep. — 17. Assurance engagements and internal audit — 18. The Audit Report, including reporting on Corporate Governance — 19. Fraud and going concern — 20. The audit expectations gap and audit quality — 21. The auditor and liability under the law — 22. Issues in auditing — 23. Examination hints and final remarks.
520			_aThe Audit Process provides an essential introduction to the principles and practices of auditing. This accessible textbook guides students through every step of the audit process and provides plenty of opportunities to practice what they are learning. Completely updated in line with the latest standards, regulatory processes and corporate governance, the seventh edition of this comprehensive text is ideally suited for auditing modules taught on undergraduate and postgraduate courses in accounting and finance.
590			_bIncludes bibliographical references and index.
650			_aAuditing _93040
650		0	_aAuditing _xProblems, exercises, etc _923368
700			_aCrawford, Louise _eauthor _923370
700			_aManson, Stuart _eauthor _923371
942			_2lcc
999			_c3232 _d3232