Auditing:
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
San Diego [u.a.]
Harcourt, Brace, Jovanovich
1990
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIX, 1033 S. graph. Darst. |
| ISBN: | 0155042955 |
Staff View
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| 250 | |a 2. ed. | ||
| 264 | 1 | |a San Diego [u.a.] |b Harcourt, Brace, Jovanovich |c 1990 | |
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Record in the Search Index
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|---|---|
| adam_text | Page
Preface vii
1 The nature and purpose of auditing 1
1.1 Introduction 1
1.2 Formal definitions of audit and auditor 1
1.3 Elements of APC definitions: an introductory analysis 2
1.4 The demand for auditing services—the agency theory approach 5
1.5 The systems approach to auditing—an introduction 6
1.6 The systems based audit process—an outline 6
1.7 Auditing standards and guidelines 7
Summary 9
Further reading 9
Exercises 9
2 The structure and governance of the auditing profession in the UK 11
2.1 Introduction 11
2.2 Major UK professional accounting bodies 11
2.3 The role of the CCAB 12
2.4 The role of the Accounting Standards Board (ASB) 12
2.5 The role of the Auditing Practices Committee (APC) 13
2.5.1 Objects of the APC 13
2.5.2 Terms of reference of the APC 13
2.5.3 Process for developing auditing standards and guidelines 13
2.5.4 The membership of the APC 14
2.6 The role of Government in regulating the auditing profession 15
2.7 Now we are six 16
2.7.1 The organisation of accounting firms 17
2.8 The Register of Auditors 18
Summary 18
Further reading 19
3 Auditing theory 21
3.1 Introduction—why auditing theory ? 21
3.2 The postulates of auditing 21
3.2.1 Theory gaps 26
3.3 The framework approach of the APC 27
3.4 Imported theories 28
Summary 29
Further reading 29
Exercises 29
4 Auditor independence 31
4.1 Introduction 31
4.2 Factors affecting the independence of auditors 32
4.2.1 Factors detracting from auditor independence 32
4.2.2 Factors adding to auditor independence 32
4.3 Statutory regulations on auditor independence 33
4.3.1 Eligibility to act as company auditor 33
4.3.2 Removal of auditors and their rights under the Companies Aets 36
4.3.3 General ability to remove an auditor 36
4.3.4 Rights of auditors who are to be removed, to receive notification and to attend
meetings 37
4.3.5 Rights of auditors to circulate representations 37
4.3.6 Rights of an auditor who has been removed from office 38
4.3.7 Rights of auditors to resign and deliver a statement 38
4.3.8 Rights of an auditor who resigns to requisition a meeting 39
4.3.9 Powers of auditors to demand information and explanations 40
4.3.10 Duty of the holding company to provide information about subsidiaries 40
4.3.11 False statements to auditors 40
4.4 Auditor independence and the extra statutory rules set out by the accounting
profession 40
4.4.1 The statement of professional independence 41
4.4.2 The professional independence statement—a discussion 48
4.5 Operational independence 51
4.6 The independence debate—criticism and solutions 52
Summary 53
Further reading 54
Exercises 54
5 Appointment of auditors 57
5.1 Introduction 57
5.2 Appointment of auditors—the statutory rules 57
5.2.1 Which organisations must have audits? 57
5.2.2 Who is permitted to act as auditor? 58
5.2.3 How is the audit appointment made and how long does it last? 58
5.2.4 How is the auditor s remuneration authorised? 60
5.2.5 The rights and powers of statutory auditors 60
5.2.6 The duties of newly appointed auditors 62
5.3 Professional rules regarding the appointment of auditors 64
5.3.1 Extracts from professional guidance 64
5.3.2 Commentary on the professional rules 71
5.4 Client acceptance procedures 73
5.4.1 Example of client acceptance checklist 74
5.4.2 Competitive tenders—a case study 75
5.5 Letters of engagement 76
5.5.1 Specimen engagement letters 78
5.5.2 Sequence of events 80
5.5.3 Engagement letters for non incorporated audit situations 81
5.6 Auditors remuneration 81
5.6.1 General discussion 81
5.6.2 Budgets and time records 82
5.6.3 Variation of fees between auditing firms 82
5.6.4 Unpaid audit fees: the auditor s right of lien 83
Summary 86
Further reading 87
Exercises 87
6 Audit management: planning, controlling and recording 89
6.1 Introduction 89
6.2 Auditing and management theory 89
6.3 Planning, controlling and recording: the Auditor s Operational Standard
and the related auditing guideline 91
6.4 The planning aspect of the auditing guideline 95
6.4.1 Analysis and commentary 95
6.4.2 Risk in audit planning 96
6.4.3 Audit planning summary 100
6.4.4 Evidence that planning has occurred 102
6.5 Controlling aspects of the auditing guideline 103
6.5.1 Analysis and commentary 103
6.5.2 Quality control in audits—an introduction 103
6.6 Recording aspects of the auditing guideline 104
6.6.1 Analysis and commentary 104
6.6.2 Audit working papers 105
6.6.3 Audit files 106
6.7 Analytical review and audit planning 109
Summary 111
Further reading 111
Exercises 111
7 Systems of internal control 113
7.1 Introduction and definitions 113
7.1.1 Internal control defined 113
7.1.2 Accounting systems and internal control 113
7.2 The APC auditing guideline Internal controls 116
7.3 Primary and secondary sub divisions of internal control 119
7.3.1 Primary sub divisions 119
7.3.2 Secondary sub divisions 120
7.4 Statutory requirements and systems based auditing 121
7.5 Detailed systems descriptions 122
7.5.1 Sales and debtors 122
7.5.2 Receipts 125
7.5.3 Purchases and creditors 129
7.5.4 Payments to creditors 132
7.5.5 Stock control 136
7.5.6 Payroll operations 141
7.5.7 Investments 143
7.5.8 Fixed assets 145
7.5.9 Accounting systems 147
Summary 149
Exercises 149
8 Internal control and the auditor 153
8.1 Introduction 153
8.1.1 The systems based approach versus the risk based approach 153
8.2 Compliance and substantive tests 154
8.2.1 Compliance procedures 154
8.2.2 Substantive tests 154
8.3 Risk based approaches to auditing 156
8.4 Ascertaining, recording and evaluating systems of internal control 157
8.4.1 Ascertaining 157
8.4.2 The need for communication skills 158
8.4.3 Recording systems of internal control 158
8.4.4 Internal control questionnaires 158
8.4.5 Introduction to flowcharting 161
8.4.6 Flowcharting procedures 161
8.4.7 Flowcharts and the evaluation of internal control 166
8.4.8 Miscellaneous types of flowcharts 167
8.4.9 Evaluation of internal control: internal control evaluation documents (ICEs) 170
Summary 180
Further reading 181
Exercises 181
9 Audit evidence and audit testing 187
9.1 Introduction 187
9.2 Audit evidence 187
9.2.1 The auditing guideline Audit Evidence 187
9.2.2 Relevant, reliable and sufficient 190
9.3 Techniques for obtaining audit evidence 193
9.3.1 Inspection procedures 193
9.3.2 Observation procedures 193
9.3.3 Enquiry procedures 194
9.3.4 Computation procedures 194
9.3.5 Legal evidence 194
9.3.6 Conclusion on audit evidence 194
9.4 Audit testing 194
9.4.1 Introduction 194
9.4.2 Compliance and substantive testing 195
9.4.3 Directional testing 196
9.5 Miscellaneous points on audit testing 198
9.5.1 Sampling procedures 198
9.5.2 Compliance tests and the profit and loss account 199
9.5.3 Rotational or cyclical testing 199
9.5.4 Computer assisted audit techniques (CAATs) 199
9.5.5 Walk through tests 199
Summary 199
Further reading 200
Exercises 200
10 Audit sampling 203
10.1 Introduction 203
10.1.1 The auditor s need to sample 203
10.1.2 The sampling decision tree 204
10.2 Sampling prerequisites 204
10.2.1 When not to sample 204
10.2.2 Characteristics of acceptable audit samples 205
10.3 Terminology 205
10.4 Materiality and the auditor 206
10.4.1 Materiality—a definition 206
10.4.2 Materiality—its importance 207
10.4.3 Materiality—specifying the appropriate level 207
10.4.4 Materiality—the appropriateness of the base 208
10.4.5 Materiality—a summary 208
10.5 Non statistical v statistical sampling 209
10.6 Approaches to statistical sampling 209
10.7 Attribute (numerical) sampling 210
10.7.1 Definition 210
10.7.2 Attribute sampling in practice 210
10.8 Variables (monetary) sampling 212
10.8.1 Definition 212
10.8.2 Why monetary unit sampling might be preferred 212
10.9 Monetary unit sampling 212
10.9.1 Definition 212
10.9.2 The evaluation of monetary unit samples 214
10.10 Stages in the sampling process 216
10.10.1 Determining the objective of the test 216
10.10.2 Defining the population and the sampling unit 217
10.10.3 Defining an error or a deviation 218
10.10.4 Determining the sample size 218
10.10.5 Selecting the sample items 222
10.10.6 Testing the selected items 222
10.10.7 Evaluating the results of the tests 223
Summary 223
Further reading 223
Exercise 223
11 Review of financial statements (Balance sheet auditing) 225
11.1 Introduction: review of financial statements 225
11.2 The contents of financial statements 227
11.3 The responsibility for the preparation of financial statements 228
11.4 Aggregation of accounting information 229
11.5 Characteristics of the review of financial statements 229
11.6 Timing of year end audit work 230
11.7 Liaison with internal audit 231
11.8 Audit programmes 231
11.9 The assertions contained in the financial statements 231
11.9.1 Going concern and true and fair 231
11.9.2 Traditional balance sheet assertions 232
11.9.3 Alternative assertions 233
Summary 234
Further reading 234
Exercises 234
12 Stocks and work in progress 237
12.1 Introduction 237
12.2 The split between trading stocks and work in progress and long term
contract work in progress 239
12.3 Statutory and professional regulations affecting the audit of stocks and
work in progress 239
12.3.1 Introduction 239
12.3.2 Companies Act 1985 239
12.3.3 Statement of Standard Accounting Practice No 9 (revised 1988) 240
12.3.4 Auditing guidelines 241
12.4 Determining stock quantities and categories 242
12.4.1 The product of compliance testing 242
12.4.2 Responsibility for, and methods of, stocktaking 242
12.4.3 Physical inventory procedures 244
12.4.4 Cut off tests 250
12.4.5 Identification issues 252
12.4.6 Third party issues 257
12.4.7 Actual v theoretical quantities 258
12.4.8 Condition and stock counts 259
12.5 Valuation 1—net realisable value 259
12.5.1 Assessing the saleability of stock 260
12.5.2 Assessing the net realisable value of stock 261
12.5.3 Stock provisions 261
12.5.4 Conclusions on NRV 261
12.6 Valuation 2—cost 262
12.6.1 Variations on cost 262
12.6.2 The treatment of overheads 263
12.7 Arriving at the final balance sheet figures 266
12.7.1 Audit risk revisited 266
12.7.2 Inherent risks and stocks and work in progress 266
12.7.3 Analytical review procedures 267
12.7.4 Post balance sheet events 268
12.8 Accounting policy disclosures 268
12.9 Long term contracts 269
12.9.1 Audit considerations 269
12.9.2 Attributable profit estimation 269
12.10 Miscellaneous points relating to stocks and work in progress 271
12.10.1 Liaison with internal audit 271
12.10.2 Stock manipulations 271
12.10.3 Intangible work in progress 271
Summary 272
Exercises 272
13 Verification of balance sheet assets 277
13.1 Introduction 277
13.1.1 Review of financial statements 277
13.1.2 Asset measurement 277
13.1.3 The auditor s role 278
13.1.4 Assertions in the asset balances 279
13.1.5 The audit approach 279
13.2 Fixed assets • 279
13.2.1 Statutory valuation rules 279
13.2.2 Statutory disclosure rules 279
13.2.3 Relevant Statements of Standard Accounting Practice 281
13.2.4 Outline audit programme for fixed assets 282
13.3 Goodwill and other intangibles 283
13.3.1 Introduction 283
13.3.2 Statutory requirements 284
13.3.3 Relevant Statements of Standard Accounting Practice 285
13.3.4 Outline audit programme for goodwill and other intangibles 285
13.3.5 Research and development expenditure 286
13.4 Trade debtors, other receivables and prepayments 287
13.4.1 Introduction 287
13.4.2 Statutory requirements 288
13.4.3 Relevant Statements of Standard Accounting Practice 288
13.4.4 Outline audit programme for trade debtors, other receivables and
prepayments 288
13.4.5 Debtors circularisation procedures 289
13.5 Investments 291
13.5.1 Types of investment 291
13.5.2 Statutory requirements 292
13.5.3 Relevant Statements of Standard Accounting Practice 292
13.5.4 Outline audit programme for investments and long term loans receivable 293
13.6 Cash at bank and in hand 294
13.6.1 The most liquid asset 294
13.6.2 Statutory requirements 294
13.6.3 Relevant Statements of Standard Accounting Practice 294
13.6.4 Outline audit programme for cash at bank and in hand 295
13.6.5 Bank reports for audit purposes 295
Summary 303
Further reading 303
Exercises 303
14 Share capital, reserves and liabilities 307
14.1 Introduction 307
14.1.1 Overstatement, understatement and audit risk 307
14.1.2 The audit approach 307
14.2 Share capital 307
14.2.1 Introduction 307
14.2.2 Statutory requirements 308
14.2.3 Relevant Statements of Standard Accounting Practice 308
14.2.4 Outline audit programme for share capital 308
14.3 Reserves and provisions 309
14.3.1 Introduction 309
14.3.2 Statutory requirements 309
14.3.3 Relevant Statements of Standard Accounting Practice 310
14.3.4 Outline audit programme for reserves and provisions 310
14.4 Long term liabilities 310
14.4.1 Introduction 310
14.4.2 Statutory requirements 311
14.4.3 Relevant Statements of Standard Accounting Practice 312
14.4.4 Outline audit programme for long term liabilities 312
14.5 Current liabilities 313
14.5.1 Introduction 313
14.5.2 Statutory requirements 313
14.5.3 Relevant Statements of Standard Accounting Practice 313
14.5.4 Outline audit programme for current liabilities 314
14.6 Dividends and distributable profits 315
14.6.1 Introduction 315
14.6.2 What is a distribution? 315
14.6.3 Limitations on a company s power to make distributions 315
14.6.4 Dividends and audit qualifications—the Precision Dippings case 318
14.6.5 Advance corporation tax 319
14.6.6 Outline audit programme for dividends 320
14.7 Commitments and contingencies 320
14.7.1 Introduction 320
14.7.2 Commitments 320
14.7.3 Contingent liabilities 321
Summary 323
Further reading 323
Exercises 323
15 Analytical review techniques, management representations and post balance
sheet events 327
15.1 Introduction 327
15.2 Analytical review techniques 327
15.2.1 An American definition 327
15.2.2 UK auditing standard 327
15.2.3 An analytical review case study 332
15.2.4 Conclusion 337
15.3 Going concern considerations 337
15.3.1 Going concern indicators 339
15.3.2 Techniques used to screen recognised indicators 340
15.3.3 Mitigating evidence 345
15.3.4 Accounting consequences of a non going concern scenario 345
15.3.5 Audit qualifications 346
15.4 Events after the balance sheet date 347
15.4.1 Introduction 347
15.4.2 The accounting standard (SSAP 17) 348
15.4.3 The auditing guideline Events after the balance sheet date 349
15.5 Letters of representation 352
15.5.1 Introduction 352
15.5.2 The auditing guideline Representations by management 353
15.5.3 Letters of representation and the auditor s report 357
15.6 Management letters 358
15.6.1 Introduction 358
15.6.2 Auditing guideline Reports to management 359
Summary 361
Further reading 362
Exercises 362
16 The external auditor s statutory report 365
16.1 Introduction 365
16.2 The purpose of the auditor s report 365
16.3 Statutory rules 366
16.3.1 Introduction 366
16.3.2 The Companies Act 1985 and the auditor s report 366
16.4 The relationship between the statutory requirements and the auditing standard 369
16.5 Unqualified audit reports 370
16.5.1 Introduction 370
16.5.2 Wording of the report 370
16.5.3 Accounting policies and truth and fairness 371
16.5.4 Accounting convention 371
16.5.5 Emphasis of matter 371
16.6 Qualifications in audit reports 372
16.6.1 Introduction 372
16.6.2 Forms of qualification 372
16.6.3 Circumstances giving rise to uncertainty or disagreement 373
16.6.4 The number of qualified reports 374
16.7 Small enterprises 374
16.8 Miscellaneous topics 375
16.8.1 Materiality 375
16.8.2 Caution 375
16.8.3 Documentation 375
16.8.4 Truth and fairness 376
16.8.5 Profit or loss and state of affairs 377
16.9 Special reports required of auditors 378
16.9.1 On distributions where a qualified auditor s report has been given 378
16.9.2 Reports on modified accounts 379
16.9.3 Various categories of financial statements 380
16.9.4 Other types of financial statements 384
16.10 Auditors reports in the US: comparison with UK practice 385
16.10.1 Differences between the US and the UK 385
Summary 386
Further reading 386
Exercises 387
17 Internal auditing 389
17.1 Introduction 389
17.1.1 Definitions of various audit approaches 389
17.1.2 Liaison with the external auditor 391
17.2 Internal auditing 392
17.2.1 Organisational structure and independence 392
17.2.2 Differences between internal and external auditors 392
17.2.3 Qualities required of internal auditors 393
17.3 Operational and management auditing and VFM issues 394
17.3.1 The need for VFM type approaches 394
17.3.2 Operational auditing 395
17.3.3 Management auditing 396
17.4 Internal and external audit relationships 397
17.4.1 Differences reviewed 397
17.4.2 Likely areas of reliance 398
17.4.3 Criteria for placing reliance on internal audit work 398
17.4.4 The auditing guideline Reliance on internal audit 399
17.5 Corporate audit committees 402
17.5.1 Introduction 402
17.5.2 Oversight and co ordination of the audit function 403
17.5.3 Monitoring of external financial reporting 403
17.5.4 Oversight of executive and operational management 404
17.5.5 Disadvantages of audit committees 404
Summary 404
Further reading 404
Exercise 404
18 Liability of auditors and quality control approaches 407
18.1 Introduction 407
18.2 Liability under statute 408
18.2.1 The auditor as an officer of the company 408
18.2.2 Civil liability 409
18.2.3 Criminal liability 409
18.3 Liability under common law 411
18.3.1 Auditors duties and the concept of due care 411
18.3.2 Liability under contract law 414
18.3.3 Third party liability 416
18.3.4 Chronological development of the doctrine of auditor third party liability 417
18.4 Responsibility for the detection of fraud and error 422
18.4.1 Introduction 422
18.4.2 The expectation gap and the deep pocket syndrome 423
18.4.3 APC guidance 424
18.4.4 The auditor s duty of confidentiality 436
18.5 The impact of auditor liability on auditing practice 438
18.5.1 Quality control 438
18.5.2 Professional indemnity insurance (PII) 442
18.5.3 The role of disclaimers in limiting liability 443
Summary 443
Further reading 444
Exercises 444
19 Computer auditing 447
19.1 Introduction 447
19.2 Broad categories of computer systems 449
19.3 Internal controls in computer based systems 451
19.3.1 Internal control classifications 451
19.3.2 General controls 453
19.3.3 Application controls 454
19.4 Internal controls in small computer systems 459
19.5 Auditing in a computerised environment 460
19.5.1 The auditing guideline Auditing in a computerised environment 460
19.5.2 Audit planning—audit strategy 463
19.5.3 Assessment of internal control 464
19.5.4 Computer assisted audit techniques (CAATs) 469
19.6 Computer service bureaus 472
19.6.1 Why use a computer service bureau? 472
19.6.2 Control considerations 473
Summary 473
Further reading 474
Exercises 475
Appendices 479
Solutions to task questions 507
Solutions to exercises 531
June 1990 ACCA Auditing paper 570
Author s model answers to June 1990 ACCA Auditing paper 577
Glossary 589
Index 593
(Coupon for latest ACCA examination paper questions and answers supplied at back of
book.)
|
| any_adam_object | 1 |
| author | Guy, Dan M. Alderman, C. W. Winters, Alan J. |
| author_facet | Guy, Dan M. Alderman, C. W. Winters, Alan J. |
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| dewey-ones | 657 - Accounting |
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| dewey-search | 657/.45 |
| dewey-sort | 3657 245 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
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| genre | 1\p (DE-588)4151278-9 Einführung gnd-content |
| genre_facet | Einführung |
| id | DE-604.BV008844974 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:25:57Z |
| institution | BVB |
| isbn | 0155042955 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-005848794 |
| oclc_num | 21443734 |
| open_access_boolean | |
| owner | DE-20 DE-N2 |
| owner_facet | DE-20 DE-N2 |
| physical | XIX, 1033 S. graph. Darst. |
| publishDate | 1990 |
| publishDateSearch | 1990 |
| publishDateSort | 1990 |
| publisher | Harcourt, Brace, Jovanovich |
| record_format | marc |
| spelling | Guy, Dan M. Verfasser aut Auditing Dan M. Guy ; C. Wayne Alderman ; Alan J. Winters 2. ed. San Diego [u.a.] Harcourt, Brace, Jovanovich 1990 XIX, 1033 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Auditing Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf 1\p (DE-588)4151278-9 Einführung gnd-content Revision Wirtschaft (DE-588)4049674-0 s DE-604 Wirtschaftsprüfung (DE-588)4066505-7 s 2\p DE-604 Rechnungswesen (DE-588)4048732-5 s 3\p DE-604 Alderman, C. W. Verfasser aut Winters, Alan J. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005848794&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Guy, Dan M. Alderman, C. W. Winters, Alan J. Auditing Auditing Revision Wirtschaft (DE-588)4049674-0 gnd Rechnungswesen (DE-588)4048732-5 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd |
| subject_GND | (DE-588)4049674-0 (DE-588)4048732-5 (DE-588)4066505-7 (DE-588)4151278-9 |
| title | Auditing |
| title_auth | Auditing |
| title_exact_search | Auditing |
| title_full | Auditing Dan M. Guy ; C. Wayne Alderman ; Alan J. Winters |
| title_fullStr | Auditing Dan M. Guy ; C. Wayne Alderman ; Alan J. Winters |
| title_full_unstemmed | Auditing Dan M. Guy ; C. Wayne Alderman ; Alan J. Winters |
| title_short | Auditing |
| title_sort | auditing |
| topic | Auditing Revision Wirtschaft (DE-588)4049674-0 gnd Rechnungswesen (DE-588)4048732-5 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd |
| topic_facet | Auditing Revision Wirtschaft Rechnungswesen Wirtschaftsprüfung Einführung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005848794&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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