Auditing Fundamentals, 1st edition

Published by Pearson (May 3, 2017) © 2017

  • Marlene Davies Accounting Dept, University of Glamorgan
  • John Aston Brunel University
  • Nebjosa Jovanov
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Title overview

Auditing Fundamentals covers the developing financial areas of external and internal auditing in a clear and reader-friendly way. It examines the fundamentals of auditing, including legislation, codes affecting the profession, and the revised (2009) International Standards on Auditing.

Table of contents

      Preface
      About the authors
      Guided tour
      Acknowledgements

1    Introduction to audit

2    External and internal audit

3    Auditing standards

4    Professional ethics and code of conduct

5    Corporate governance

6    Different approaches to investigation

7    Planning the audit

8    Co-operative working between auditors and other professionals

9    Internal control and systems audit

10  Key systems audits

11  Revenue and capital expenditure

12  Audit risk assessment and sampling

13  Financial statement audit

14  Asset verification

15  Liabilities and accruals

16  Going concern

17  Audit reporting

18  Public sector auditing

19  Value-for-money audit and performance indicators in not-for-profit organisations

20  Emerging issues in auditing

      Index

 

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