Name: The Audit Process By Iain Gray
SKU: 9781408030493
Price: 36.99 AUD
Availability: InStock

The Audit Process Summary

The Audit Process: Principles, Practice and Cases by Iain Gray

Now in its fifth edition, this market-leading text provides students on both undergraduate and professional courses in accounting with an essential introduction to the principles and practice of auditing. Completely updated to reflect recent changes in international accounting, auditing and financial reporting standards - and incorporating relevant aspects of the global financial crisis - this well-structured textbook offers an accessible approach, including helpful margin notes and numerous self-assessment questions.

About Iain Gray

Iain Gray acquired extensive practical auditing experience with PricewaterhouseCoopers in Germany and Italy. He was for many years Principal Lecturer and Head of Auditing at Sheffield Hallam University and is formerly Chair of the Auditing Special Interest Group of the British Accounting and Finance Association. Stuart Manson is a member of the Institute of Chartered Accountants of Scotland. He is presently a Professor of Accounting in Essex Business School at the University of Essex where he lectures on auditing and financial reporting. He has written a number of articles in academic journals and co-authored a number of research monographs in the areas of auditing and financial reporting.

1 Why are auditors needed? 2 An overview of the postulates and concepts of auditing 3 The meaning and importance of auditor independence: factors affecting independence and measures to attain it 4 Audit regulation 5 The risk-based approach to audit: audit judgement 6 The search for evidence explained 7 Systems work: basic ideas 1 8 Systems work: basic ideas 2 9 Testing and evaluation of systems 10 Substantive testing, computer-assisted audit techniques and audit programmes 11 Sampling and materiality 12 Final work: general principles, analytical review of financial statements, non-current assets and trade receivables 13 Final work: specific problems related to inventories, construction contracts and trade payables 14 Final review: post-balance sheet period, provisions, contingencies, letter of representation 15 Assurance engagements and internal audit 16 The auditors' report 17 Fraud and going concern 18 The audit expectations gap and corporate governance 19 The auditor and liability under the law 20 Criticisms and developments in auditing 21 Examination hints and final remarks

Additional information

Sku

GOR003887216

ISBN 13

9781408030493

ISBN 10

1408030497

Title

The Audit Process: Principles, Practice and Cases by Iain Gray

Author

Iain Gray

Condition

Used - Very Good

Binding type

Paperback

Publisher

Cengage Learning EMEA

Year published

20110323

Number of pages

864

Prizes

N/A

Cover note

Book picture is for illustrative purposes only, actual binding, cover or edition may vary.

Note

This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in very good condition, but if you are not entirely satisfied please get in touch with us

The Audit Process Iain Gray

The Audit Process by Iain Gray

Summary

The Audit Process Summary

The Audit Process: Principles, Practice and Cases by Iain Gray

About Iain Gray

Table of Contents

Additional information

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