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More About This Title Principles of External Auditing 2e
English
Jon Simon BSc (Hons, Econ), MA, MBA, FCA is Lecturer in Accounting and Finance at the University of Hull Business School.
David Hatherly BSc (Hons, Econ), Macc, FCA is Professor of Accounting at the University of Edinburgh Management School.
English
What is auditing?
The development of auditing and audit objectives.
A framework of auditing concepts.
Threats to, and preservation of, auditors' independence.
Legal and professional duties of auditors.
Overview of the audit process, audit evidence: staffing and documenting an audit.
Commencing an audit: engagement procedures and gaining an understanding of the client.
Planning the audit and assessing audit risk.
Internal controls and the auditor.
Testing the financial statement assertions: substantive testing.
Introduction to audit sampling and computer assisted auditing techniques (CAATs).
Completion and review.
Auditors' reports to users of financial statements and to management.
Legal liability of auditors.
Avoiding and limiting auditors' liability.
Internal audits.
Environmental audits.
Appendix: Summary of steps in a statutory financial statement audit.
Index.
