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Library | Item Barcode | Call Number | Material Type | Item Category 1 | Status |
|---|---|---|---|---|---|
Searching... | 30000004944207 | HF5667 W66 1997 | Open Access Book | Book | Searching... |
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Summary
Summary
This comprehensive text has been updated and revised to take account of developments in the practical, regulatory and statutory aspects of company audits, as well as some other special classes of audit. These include the 1995 translation into full auditing standards of the APB drafts. At the legislative level, the most important development addressed is the release of many hundreds of thousands of companies from the statutory audit requirement. The text includes numerous documentary examples and case law illustrations in the area of auditors liability, culminating in the December 1995 Judgement in ADT versus BDO Binder Hamlyn. A significant amount of non-essential material from the previous edition has been removed, notably the SAS extracts in favour of key point summaries, and chapters three and four have been consolidated. The text now includes assessment material to better assist the teaching and learning process, and chapter introductions to facilitate ease of reference.
Table of Contents
| 1 The Past and the Present |
| 2 The Approach to Audit Work |
| 3 Internal Control - The Basis of Audit Work |
| 4 Internal Control - the Techniques of Recording, Assessment and Evaluation |
| 5 Auditing Procedures - The Underlying Records |
| 6 The Use of Sampling Techniques for Audit Purposes |
| 7 Auditing Procedures - The Final Accounts |
| 8 The Audit Report |
| 9 Auditors and the Law |
| 10 framework for the Regulation of Auditors |
| 11 Statute and Case Law Affecting Auditors' Liability |
| 12 The Audit Approach to Computer Systems |
| 13 Investigations |
| 14 Special Classes of Audit |
| 15 Epilogue |
