Principles of External Auditing
eBook - PDF

Principles of External Auditing

Brenda Porter, Jon Simon, David Hatherly

  1. 888 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Principles of External Auditing

Brenda Porter, Jon Simon, David Hatherly

Book details
Table of contents
Citations

About This Book

Principles of External Auditing offers a striking and careful balance between theory and practice. The book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology.

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Information

Publisher
Wiley
Year
2014
ISBN
9781118783887
Edition
4
Topic
Business
Subtopic
Auditing
Index
Business

Table of contents

  1. Cover
  2. IFC
  3. Title page
  4. Copyright page
  5. Contents
  6. About the Authors
  7. Preface
  8. Structure of the Financial Reporting Council
  9. Glossary of Terms
  10. 1: What Is Auditing?
  11. 2: The Development of Auditing and Its Objectives
  12. 3: A Framework of Auditing Concepts
  13. 4: Threats to, and Safeguarding of, Auditors’ Independence
  14. 5: Auditors’ Legal, Regulatory and Professional Responsibilities
  15. 6: Auditors’ Duties with Respect to Fraud and Non-compliance with Laws and Regulations
  16. 7: Overview of the Audit Process, Audit Evidence, Staffing and Documenting an Audit
  17. 8: Commencing an Audit: Engagement Procedures, Understanding the Client and Identifying Risks
  18. 9: Planning the Audit; Materiality and Audit Risk
  19. 10: Internal Control and the External Audit
  20. 11: Testing Financial Statement Assertions: Substantive Testing
  21. 12: Audit Sampling and Computer Assisted Auditing Techniques (CAATs)
  22. 13: Completion and Review
  23. 14: Auditors’ Reports to Users of Financial Statements and to Management
  24. 15: Legal Liability of Auditors
  25. 16: Avoiding and Limiting Auditors’ Liability
  26. 17: Corporate Responsibility Reporting and Assurance
  27. 18: The Audit Expectation-Performance Gap and Proposals for Reforming the External Audit Function
  28. Index