John Dunn, University of Strathclyde

Publisher: Financial Times Press
Copyright: 1996
Format: Paper; 328 pp

ISBN-10:	0132408961
ISBN-13:	9780132408967

Our Price: £44.99
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A succinct approach to the explanation and evaluation of the basic concepts, and their practical application. Improved teaching and learning features, and new illustrations and material on environmental auditing. The text has been updated to take account of the latest regulatory changes and substantially reivsed to provide an up-to-date, pertinent and balanced foundation in auditing.

I. THE REGULATORY FRAMEWORK OF AUDITING.
 
1. Why Have an Audit?
2. Auditor Independence.
3. The Auditor's Duties.
4. International Comparisons.
 
II. AUDIT REPORTING.
 
5. The Audit Report.
6. Qualified Audit Reports.
 
III. THE COLLECTION OF EVIDENCE.
 
7. The Conduct of an Audit.
8. Audit Evidence and Testing.
9. Internal Control.
10. Computer Audit.
11. Audit Sampling.
12. The Sales Cycle.
13. The Purchases Cycle.
14. Audit of the Balance Sheet.
 
IV. AUDITING AS A SERVICE TO MANAGEMENT.
 
15. Internal Audit. Management Auditing.
16. Environmental Auditing.
 
Appendices.
I Glossary of Abbreviations and Terms.
II Auditing Standards and Guidelines.