Warenkorb
Kostenloser Versand
Unsere Operationen sind klimaneutral

The Audit Process Iain Gray

The Audit Process von Iain Gray

The Audit Process Iain Gray


€8.99
Zustand - Sehr Gut
Nur noch 3

Zusammenfassung

Provides students on both undergraduate and professional courses in accounting with an introduction to the principles and practice of auditing. Incorporating relevant aspects of the global financial crisis, this title offers an approach, including helpful margin notes and numerous self-assessment questions.

The Audit Process Zusammenfassung

The Audit Process: Principles, Practice and Cases 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.

Über 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.

Inhaltsverzeichnis

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

Zusätzliche Informationen

GOR003887216
9781408030493
1408030497
The Audit Process: Principles, Practice and Cases Iain Gray
Gebraucht - Sehr Gut
Broschiert
Cengage Learning EMEA
20110323
864
N/A
Die Abbildung des Buches dient nur Illustrationszwecken, die tatsächliche Bindung, das Cover und die Auflage können sich davon unterscheiden.
Dies ist ein gebrauchtes Buch. Es wurde schon einmal gelesen und weist von der früheren Nutzung Gebrauchsspuren auf. Wir gehen davon aus, dass es im Großen und Ganzen in einem sehr guten Zustand ist. Sollten Sie jedoch nicht vollständig zufrieden sein, setzen Sie sich bitte mit uns in Verbindung.