The concise guide to auditing standards and guidelines:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Chapman and Hall
1990
|
| Ausgabe: | 1. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIX, 217 S. |
| ISBN: | 0412374609 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804118472735588352 |
|---|---|
| adam_text | Contents
Sources and acknowledgements vii
Preface ix
Using the guide xi
Audit process and audit risk models xiii
Part One: Introductory Framework 1
Explanatory foreword 2
Applicability to the public sector 7
Fraud and other illegal acts 10
The auditor s operational standard 17
Case study and questions 20
Part Two: Audit and Practice Management 23
Quality control 24
Professional independence 28
Engagement letters 31
Groups reliance on other auditors 38
Planning, controlling and recording 41
Case study and questions 45
Part Three: Systems Audit 49
Accounting systems 50
Internal control 55
Reliance on internal audit 61
Sales and purchases cycles 64
Case studies and questions 69
Part Four: Obtaining Audit Evidence 75
Audit evidence 76
Audit sampling 81
Auditing in a computer environment 90
vi Contents
Analytical review 95
Reliance on other specialists 99
Bank reports for audit purposes 102
Attendance at stocktaking 109
Reports to management 113
Case studies and questions 118
Part Five: Audit Completion 127
Review of financial statements 128
The auditor s consideration in respect of going concern 130
Amounts derived from preceding financial statements 134
Financial information with audited financial statements 137
Events after the balance sheet date 141
Reports to management 144
Case study and questions 147
Part Six: Audit Reports 151
Audit reports 152
Case study and questions 165
Part Seven: Specialized Areas 167
Charities 168
Trade unions and employers associations 169
Housing associations 171
The impact of regulations on public sector audits 173
Prospectuses and the reporting accountant 174
Coping with the exam 179
Answer guide 183
Index 214
|
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| discipline | Wirtschaftswissenschaften |
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| indexdate | 2024-07-09T16:10:51Z |
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| isbn | 0412374609 |
| language | English |
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| publishDate | 1990 |
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| spelling | Dodge, Roy Verfasser aut The concise guide to auditing standards and guidelines Roy Dodge 1. ed. London [u.a.] Chapman and Hall 1990 XIX, 217 S. txt rdacontent n rdamedia nc rdacarrier Entreprises - Évaluation ram Auditing Standards Grundsätze ordnungsmäßiger Wirtschaftsprüfung (DE-588)4244203-5 gnd rswk-swf Bilanzierungsgrundsätze (DE-588)4069454-9 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf Bilanzierungsgrundsätze (DE-588)4069454-9 s DE-604 Großbritannien (DE-588)4022153-2 g Grundsätze ordnungsmäßiger Wirtschaftsprüfung (DE-588)4244203-5 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002661301&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Dodge, Roy The concise guide to auditing standards and guidelines Entreprises - Évaluation ram Auditing Standards Grundsätze ordnungsmäßiger Wirtschaftsprüfung (DE-588)4244203-5 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
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| title | The concise guide to auditing standards and guidelines |
| title_auth | The concise guide to auditing standards and guidelines |
| title_exact_search | The concise guide to auditing standards and guidelines |
| title_full | The concise guide to auditing standards and guidelines Roy Dodge |
| title_fullStr | The concise guide to auditing standards and guidelines Roy Dodge |
| title_full_unstemmed | The concise guide to auditing standards and guidelines Roy Dodge |
| title_short | The concise guide to auditing standards and guidelines |
| title_sort | the concise guide to auditing standards and guidelines |
| topic | Entreprises - Évaluation ram Auditing Standards Grundsätze ordnungsmäßiger Wirtschaftsprüfung (DE-588)4244203-5 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
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