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Autor: Porter
ISBN-13: 9780470974452
Einband: 1667:Standard B&W 6.69 x 9.61 in or 244 x 170 mm (Pinched Crown) Perfect Bound on White w/Gloss Lam
Seiten: 884
Gewicht: 1485 g
Format: 244x169x50 mm
Sprache: Englisch

Principles of External Auditin

 1667:Standard B&W 6.69 x 9.61 in or 244 x 170 mm (Pinched Crown) Perfect Bound on White w/Gloss Lam
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Brenda Porter BSc (Hons, Geog), BBS, PhD, CA, FCIS, Cert Ed, is Director of Accounting Research at Cranfield School of Management, Cranfield University, UK and Professor of Accountancy at Massey University, NZ. Jon Simon BSc (Hons, Econ), MA, MBA, FCA, is a Lecturer in Accounting and Finance at the University of Hull, UK, and David Hatherly BSc (Hons, Econ), MAcc, FCA, is Professor of Accounting at the University of Edinburgh, UK.
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SECTION 1: THE SOCIAL ROLE OF AUDITING

What is Auditing?

The Development of Auditing and Audit Objectives

SECTION 2: CONCEPTUAL UNDERPINNING OF THE AUDIT PROCESS

A Framework of Auditing Concepts

Threats to, and Safeguarding of, Auditors' Independence

SECTION 3: REGULATORY FRAMEWORK OF AUDIT PRACTICE

Auditors' Legal, Regulatory and Professional Responsibilities

Auditors' Duties with Respect to Fraud and Non-compliance with Laws and Regulations

SECTION 4: ADMINISTRATIVE ASPECTS OF THE AUDIT PROCESS

Overview of the Audit Process, Audit Evidence, Staffing and Documenting an Audit

SECTION 5: THE AUDIT PROCESS

Commencing an Audit: Engagement Procedures, Understanding the Client and Identifying Risks

Planning the Audit: Materiality and Audit Risk

Internal Control and the External Audit

Testing Financial Statement Assertions: Substantive Testing

Audit Sampling and Computer-assisted Auditing Techniques (CAATs)

Completion and Review

Auditors' Reports to Users of Financial Statements and to Management

SECTION 6: IMPORTANCE OF ENSURING HIGH QUALITY AUDITS

Legal Liability of Auditors

Avoiding and Limiting Auditors' Liability

SECTION 7: TOPICAL AND EMERGING ISSUES

Corporate Responsibility Assurance Engagements

Future Developments

Index
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Principles of External Auditing has become established as one of the leading textbooks for students studying auditing. Striking a 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.
The book covers international auditing and accounting standards and relevant statute and case law. 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.

Brenda Porter is currently visiting Professor at Exeter University and Chulalongkorn University, Bangkok.
Autor: Porter
Brenda Porter BSc (Hons, Geog), BBS, PhD, CA, FCIS, Cert Ed, is Director of Accounting Research at Cranfield School of Management, Cranfield University, UK and Professor of Accountancy at Massey University, NZ. Jon Simon BSc (Hons, Econ), MA, MBA, FCA, is a Lecturer in Accounting and Finance at the University of Hull, UK, and David Hatherly BSc (Hons, Econ), MAcc, FCA, is Professor of Accounting at the University of Edinburgh, UK.

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Autor: Porter
ISBN-13 :: 9780470974452
ISBN: 0470974451
Erscheinungsjahr: 24.02.2014
Verlag: John Wiley & Sons
Gewicht: 1485g
Seiten: 884
Sprache: Englisch
Auflage 14004, 4. Auflage
Sonstiges: Taschenbuch, 244x169x50 mm