Auditing /
Alan Millichamp & John Taylor.
- 10th edition, Higher education special edition
- Hampshire : Cengage learning, c2012.
- xxii, 506 p. : ill. ; 25 cm.
Contents;
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. Business risk approach to 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. Auditors’ reports to shareholders 27. Auditors’ reports to directors and management 28. Group accounts 29. Auditors’ liability 30. Review engagements and non-audit assurance assignments 31. Value for money, performance evaluation, environmental reporting and corporate social responsibility reporting assignments 32. Current issues