Product Information
This is a key textbook for specialist students of accounting and finance, either undergraduate or professional, taking a first course in auditing. In this fourth edition the authors continue to provide a refreshing, imaginative and thorough introduction to the audit process, with a rational and coherent foundation for the appreciation of auditing practice. This Revised ISA edition is entirely up to date with changes post-Enron, with new international auditing standards and IFRS replacing UK accounting standards for the first time.With the aid of numerous examples, case studies and questions, The Audit Process: Principles, Practice and Cases provides a realistic and thought-provoking insight into the individual components of the auditing process in the context of the entire audit. A major strength of the book is its questioning approach, designed to encourage the student to interact with the material.Product Identifiers
PublisherCengage Learning
ISBN-101844806782
ISBN-139781844806782
eBay Product ID (ePID)57033975
Product Key Features
Number of Pages836 Pages
Publication NameAudit Process : Priciples Practice and Cases-Isa Edition
LanguageEnglish
SubjectFinance / General, Accounting / General, Auditing, Teaching Methods & Materials / General
Publication Year2007
TypeTextbook
AuthorStuart Manson, Iain Gray
Subject AreaEducation, Business & Economics
Dimensions
Item Height1.2 in
Item Weight20.7 Oz
Item Length9.6 in
Item Width7.4 in
Additional Product Features
Edition Number4
Intended AudienceScholarly & Professional
Dewey Edition22
Dewey Decimal657.45
Lc Classification NumberHf5667.G73 2007
Table of ContentPART I: STUDY CHAPTERS. 1. Why are Auditors Needed? 2. An Overview of the Postulates and Concepts of Auditing. 3. The Meaning and Importance of Auditor Independence, Factors Affecting Independence and Measures to Attain it. 4. Audit Regulation. 5. The Risk-Based Approach to Audit; Audit Judgment. 6. The Search For Evidence Explained. 7. Systems Work: Basic Ideas 1. 8. Systems Work: Basic Ideas 2. 9. Testing and Evaluation of Systems. 10. Substantive Testing; Computer Assisted Audit Techniques; Audit Programmes. 11. Sampling and Materiality. 12. Final Work: General Principles; Analytical Review of Financial Statements; Fixed Assets and Debtors. 13. Final Work: Specific Problems Related to Stocks and Long-Term Contracts and Trade Creditors. 14. Final Review: Post Balance Sheet Period, Contingencies, Letter of Representation, Audit of Groups. 15. Internal Audit; Assurance Services. 16. The Auditor's Report. 17. Fraud and Going Concern. 18. The Audit Expectations Gap; Corporate Governance. 19. The Auditor and Liability Under the Law. 20. The Radical Critique of Auditing. 21. Examination Hints and Final Remarks. PART II: EXAMINATION QUESTIONS AND ANSWERS. Group One: Examination Questions. Group Two: Suggested Solutions to Examination Questions. Group Three: Examination Questions Without Answers.