The new edition of this comprehensive and authoritative text has been meticulously updated and revised to take account of developments in the practical, regulatory and statutory aspects of company audits, as well as some other specail classes of audit. It includes numerous documentary examples, case law illustrations, and extracts from APB Statements of Auditing Standards. The text now includes assessment material to better assist the teaching and learning process.
- Limba : Engleza
- Cuprins : 1. The Past and the Present.
2. The Approach to Audit Work
3. Internal Control - The Basis of Audit Work.
4. Internal Control - the Techniques of Recording, Assessment and Evaluation.
5. Auditing Procedures - The Underlying Records.
6. The Use of Sampling Techniques for Audit Purposes.
7. Auditing Procedures - The Final Accounts.
8. The Audit Report.
9. Auditors and the Law
10. framework for the Regulation of Auditors.
11. Statute and Case Law Affecting Auditors' Liability.
12. The Audit Approach to Computer Systems.
14. Special Classes of Audit.
- Data Publicarii : 1997
- Editie : 6
- Format : Paperback
- Numar pagini : 552
- ISBN : 9780135894668