TY  - BOOK
AU  - Millichamp, Alan.
AU  - Taylor, John. 
TI  - Auditing
SN  - 9781408056455
U1  - 657.45 23
PY  - 2012///
CY  - Hampshire
PB  - Cengage learning
KW  - Auditing
N1  - 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; Glossary : p. 483-493 . _ Index : p. 494-506
ER  -