Modern Auditing
eBook - PDF

Modern Auditing

Graham Cosserat, Neil Rodda

  1. 752 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Modern Auditing

Graham Cosserat, Neil Rodda

Book details
Table of contents
Citations

About This Book

Modern Auditing has become established as one of the leading textbooks for students taking university and professional courses in auditing. This extensively revised third edition continues to provide the reader with a comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing. Aimed at introductory level courses in auditing at undergraduate, graduate and professional levels, it develops the auditing process in a logical and sequential manner enabling the reader to progressively consolidate their understanding of the concepts and process. The book contains a strong pedagogical framework including: chapter overviews, learning objectives and checks, review questions, professional application questions, case studies and a glossary of technical terms.
New features include: * Updated coverage of developments in companies legislation, regulation and corporate governance
* Discussion of new developments in ethical codes
* Coverage of the latest audit risk standards and the impact of the IAASB's Clarity Project
* Focus on changes in professional statements and structure and the increasing influence of IFAC

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Information

Publisher
Wiley
Year
2020
ISBN
9781118382677
Edition
3
Topic
Business
Subtopic
Auditing
Index
Business

Table of contents

  1. MODERN AUDITING
  2. Contents
  3. Preface
  4. CHAPTER 1: Auditing and the Public Accounting Profession
  5. CHAPTER 2: Financial Statement Audits
  6. CHAPTER 3: Professional Ethics
  7. CHAPTER 4: Auditors’ Legal Liability
  8. CHAPTER 5: Audit Risk and Audit Evidence
  9. CHAPTER 6: Accepting the Engagement and Planning the Audit
  10. CHAPTER 7: Internal Control and Control Risk Assessment
  11. CHAPTER 8: Audit Sampling
  12. CHAPTER 9: Designing Substantive Procedures
  13. CHAPTER 10: Auditing Sales and Trade Receivables (Debtors)
  14. CHAPTER 11: Auditing Purchases, Trade Payables (Creditors) and Payroll
  15. CHAPTER 12: Auditing Inventories (Stocks) and Tangible Noncurrent Assets (Fixed Assets)
  16. CHAPTER 13: Auditing Cash and Investments
  17. CHAPTER 14: Completing the Audit
  18. CHAPTER 15: Reporting on Audited Financial Statements
  19. CHAPTER 16: E-Commerce and Auditing
  20. CHAPTER 17: Contemporary Issues in Auditing
  21. Answers to Multiple-Choice Questions
  22. Suggested Answers to Professional Application Questions
  23. The IAASB’s Glossary of Terms
  24. Index