Now in its twelfth edition, Auditing continues to live up to its reputation for being comprehensive, yet accessible. It has been thoroughly updated to reflect recent changes in international standards, audit reporting and governance. With engaging real-world examples and a new chapter on public auditing, this edition is a must-have for anyone studying auditing at undergraduate or postgraduate level and for those preparing for professional examinations set by accounting bodies such as ACCA and CIMA.
1. Introduction to Auditing?the Why of Auditing
2. Corporate Governance
3. The Statutory Framework for Auditing
4. Accounting Requirements of the Companies Act 2006
5. Auditing and Accounting Standards and Guidelines
6. Ethical Standards and Rules of Professional Conduct
7. Quality Control in Audit Firms
8. Accepting Appointment as Auditors
9. Accounting Systems and Internal Controls
10. Audit Planning, Audit Risk and Materiality
11. Audit Evidence and Using the Work of an Expert
12. Audit Testing, Sampling and Analytical Review Procedures
13. Systems-Based Auditing
14. Risk-Based Auditing
15. The Audit of Assets
16. The Audit of Liabilities
17. Auditing and Computers
18. Audit Working Papers
19. Internal Audit
20. Errors, Frauds and Unlawful Acts
21. Related Parties
22. Use of Service Organizations
23. Subsequent Events and Going Concern
24. Management Representations
25. The Final Review Stage of the Audit
26. Auditor?s Reports to Shareholders
27. Auditor?s Reports to Directors and Management
28. Group Accounts
29. Auditor?s Liability
30. Review Engagements and Non-Audit Assurance Assignments
31. Public Sector Audit and Value for Money Auditing
32. Performance Evaluation, Environmental Reporting and Corporate Social Responsibility
Reporting Assignments
33. Current Issues
