Gray, Iain, Manson, S. 　著

内容

目次

The Audit Process Part 1 - Study Chapters 1 Why are the auditorsneeded? 2 The concepts of auditing (overview); auditor independence;overview of the audit expectations gap. 3 Audit regulation. 4 Therisk-based approach to audit; audit judgement. 5 The search forevidence explained. 6 Systems work: basic ideas, special problems incomputer systems. 7 testing for the accuracy and compeleteness ofaccounting records. 8 Materiality and sampling 9 Final work: generalprinciples and specific problems related to fixed assets, debtors andliabilites; analytical review of accounts. 10 Stocks and long-termcontracts 11 Post balance sheet date work, contingenicew, final reviewand letter of representation. 12 Truth and fairness: an audit conceptin practice (including reporting partners review of accounts and howhe/she ensures they give a true and fair view; joint audits and theaudit groups, audit approaches to cosmetic accounting, accounting forbrands and new financial instruments. 13 The auditors report 14Auditors apprach to going concern and fraud & illegal acts 15 The auditexpectations gap; corporate governance 16 The auditors liability underthe law 17 The extension of audting beyond compliance 18 The radicalcritique of auditing 19 The response of the auditing profession 20Examination hints and final remarks Part 2 Examination questions andanswers Group One: Examination questions Group Two: Suggested solutionsto examination questions Group Three: Examination questions withoutanswers.