Auditing Fundamentals covers the exciting and developing financial area of both External and Internal auditing in a clear and reader friendly way. This up-to-date textbook examines the fundamentals of auditing in terms of legislation, codes affecting the profession, and the International Auditing Standards.
Autorentext
John Aston; MBA,FCCA,CPFA,Dip Th, Dip Min is a senior lecturer in accounting and finance at Brunel University and specialises in the teaching and development of auditing as a science. He has taught overseas in many countries from Thailand , the Bahamas , Africa and many parts of Europe.
Marlene Davies BSc (Econ, Hons), MSc Audit, CPFA, MIIA, FHEA, is head of Accounting and Finance at the University of Glamorgan, Wales UK and has extensive knowledge in the area of public sector audit. She has taught both in Europe and Hong Kong, and has presented papers nationally and internationally on the role of audit in governance
Inhalt
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