Auditing today:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York u.a.
Prentice Hall
1994
|
| Ausgabe: | 5. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 674 S. graph. Darst. |
| ISBN: | 0131785591 |
Internformat
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Datensatz im Suchindex
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| adam_text | ••••••••••••a
Contents
Preface to the fifth edition xiij
1 The past and the present 1
1.1 What is auditing?
1.2 The development of auditing 1
1.2.1 Early economic growth 1
1.2.2 The birth of limited liability 3
1.2.3 Emergence of the auditor 4
1.2.4 Present confusion over accountability 5
1.2.5 Comparison with USA class actions and
contingency fees 6
1.3 The current scene 8
1.3.1 Development of the professional bodies 8
1.3.2 Private audits and statutory audits 10
1.3.3 Statutory audits the legal relationships
involved 11
1.3.4 Should small companies have an audit? 12
1.3.5 The arguments 13
1.3.6 The distinction between auditing and
accountancy 14
1.4 The general advantages of an audit 15
1.5 The qualities required of an auditor 16
1.5.1 Living up to expectations 16
1.5.2 Professional ethics 17
1.5.3 Audit committees as an aid to independence 36
1.6 Professional publications 39
1.6.1 Official pronouncements 39
1.6.2 Published auditing standards 40
1.6.3 Other pronouncements and publications 47
v
Vi CONTENTS
1.6.4 The structure of a professional firm 48
1.6.5 The future of auditing 49
2 The approach to audit work 51
2.1 Before engagement ethical clearance 51
2.2 Letters of engagement 51
2.3 Opinions and certificates 58
2.4 The chronology of an audit 59
2.5 Audit planning 63
2.6 The systems based audit 72
2.6.1 The end results alternative 74
2.7 Audit classifications 75
2.8 Audit files and working papers 76
2.9 Financial reporting accounting standards and the myth
of objectivity 82
3 Internal control the basis of audit work 85
3.1 The importance of internal control in systems based audits 85
3.2 The company s organization 86
3.3 The essential features of internal control 103
3.4 Internal check 105
3.5 Practical applications of internal control 115
3.6 Internal audit as a control factor 115
3.6.1 Assessment of internal audit 115
3.6.2 The ABP Statement of Auditing Standards
exposure draft on internal audit 117
4 Internal control the techniques of recording, assessment and
evaluation 118
4.1 Ascertaining and evaluating the system 118
4.2 Recording the use of flow diagrams 119
4.2.1 Advantages of flow diagrams 119
4.2.2 The standardization of symbols 120
4.2.3 Rules of one dimensional flowcharting 121
4.2.4 Examples of one dimensional charts 122
4.2.5 Other one dimensional applications 126
4.2.6 The two dimensional flowchart 126
4.3 Assessment internal control questionnaires (ICQs) 138
4.3.1 Use of ICQs in practice 138
4.3.2 The form of the ICQ 139
4.4 Internal control evaluation 144
4.4.1 Evaluation in practice 145
4.4.2 Internal control evaluation (ICE) forms 146
5 Auditing procedures the underlying records 152
CONTENTS Vii
5.1 The role of the audit programme 152
5.2 Vouching and verification 153
5.2.1 Vouching returned cheques 154
5.3 Depth testing 155
5.4 The terminology of audit testing 163
5.4.1 Terms relating to systems based audits 163
5.4.2 Other relevant terms 165
5.5 The use of audit programs 166
5.5.1 The dangers 166
5.5 2 Avoiding the dangers 167
5.5.3 Final observations 169
5.6 Weakness letters 169
5.7 Microfilming the audit problem 178
5.7.1 The distinction between internally and externally
generated documents 178
5.7.2 Essential microfilm controls 178
6 The use of sampling techniques for audit purposes 180
6.1 Attitudes to statistical sampling 180
6.2 Conditions prerequisite to the use of statistical sampling 181
6.3 The difference between statistical and other sampling
methods 182
6.4 Understanding the sampling criteria 183
6.5 Other forms of statistical sampling 190
6.5.1 Stop or go sampling 190
6.5.2 Sampling for variables 190
6.5.3 Discovery sampling 190
6.6 Techniques for selecting the sample 191
6.6.1 Interval (or systematic) sampling 191
6.6.2 Stratified sampling 192
6.6.3 Cluster sampling 193
6.6.4 Selection with the aid of a computer 193
6.7 Summary of practical steps (attributes sampling) 194
6.8 Monetary sampling in practice 195
6.8.1 Monetary unit sampling 196
6.9 Risk based auditing 197
6.10 APC draft guideline 206
7 Auditing procedures the final accounts 214
7.1 The bridge from records to final accounts 214
7.2 Formula and informal aspects of the final review 215
7.3 Verification of assets and liabilities 216
7.3.1 Audit evidence specific verification objectives 216
7.3.2 Audit evidence specific verification procedures
for the main balance sheet headings 222
Viii CONTENTS
7.3.3 The verification of stocks 232
7.3.4 Deferred taxation and the auditor 243
7.4 The auditor s use of external confirmations 245
7.4.1 Circularization of debtors 246
7.4.2 Bank confirmations 247
7.4.3 Pending legal matters 252
7.4.4 A table of typical examples 254
7.4.5 APB guidance 255
7.5 Letters of representation 259
7.5.1 Recommended procedure and content 259
7.5.2 APB guidance on representation by management 260
7.6 Requests for comfort letters 266
7.6.1 Requests from other auditors 266
7.6.2 Requests to parent company 267
7.7 The auditor s use of analytical review 268
7.7.1 APB Statement of Auditing Standards 271
7.8 Related party transactions 276
7.9 Events after the balance sheet date 278
7.9.1 The accounting standards SSAP 17 and SSAP 18 278
7.9.2 The subsequent events programme 292
7.9.3 The audit integrity checklist 295
8 The audit report 297
8.1 The basic legal requirement 297
8.2 Length versus significance 298
8.3 The timetable of responsibility 299
8.4 The influence of accounting standards on audit reports 302
8.5 Qualifications in audit reports 303
8.5.1 Uncertainty as to purpose of qualifications 303
8.5.2 The meaningful report versus the protective
statement 304
8.5.3 Responsiveness to change 306
8.5.4 Qualification by degrees 306
8.5.5 Guidance on qualified reports 309
8.5.6 References to notes to the accounts 310
8.6 Reliance on the work of other auditors 312
8.6.1 Legislation under the Companies Act 1985 312
8.6.2 Implications for the audit report (group) 313
8.7 Small companies 318
8.7.1 Internal control 318
8.7.2 Small companies audit or review? 319
8.7.3 The nature of review assignments 324
8.8 Is the client a going concern? 327
8.9 The APB s auditing standard on reports 357
8.9.1 The new form of extended reporting 357
CONTENTS iX
8.9.2 Reporting substance versus form 386
8.9.3 Amounts derived from preceding financial
statements 388
9 Auditors and the law 394
9.1 The backlog of company law reform 394
9.2 The auditor and the Companies Act 1985 395
9.2.1 Consolidation at last 395
9.2.2 Appointment of auditors (sec. 384) 395
9.2.3 Removal of auditors (sec. 391) 395
9.2.4 Resolutions requiring special notice 395
9.2.5 Steps designed to protect the auditor from
dismissal without recourse (sec. 391) 396
9.2.6 Rights of ex auditor (sec. 391(4)) 396
9.2.7 Remuneration of auditors (sees 390A and 390B) 397
9.2.8 Rights (or powers) of auditors (sees 389A and
390) 397
9.2.9 Duties 398
9.2.10 Resignation (sees 392, 392A and 394) 401
9.2.11 False statements to auditors (sec. 389A) 402
9.2.12 The status of the auditor 402
9.3 Accounting and other statute law affecting auditors 404
9.3.1 Accounting reference 404
9.3.2 Filing rules 404
9.3.3 Provisions governing capital maintenance,
directors transactions and insider dealings 404
9.3.4 The Second EC Directive 405
9.3.5 The position and responsibilities of directors 406
9.3.6 Prohibition of insider dealings 407
9.3.7 Responsibility of auditors directors
transactions and dividends 407
9.3.8 Converting private to public 408
9.3.9 Valuation reports by auditors 408
9.3.10 Directors loans and other transactions 409
9.3.11 Auditors as insiders 412
9.3.12 The distribution of profits 413
9.3.13 Distributable profits 413
9.3.14 Qualified audit reports and distributions 416
9.3.15 Surpluses on revaluation of fixed assets and the
disclosure of non distributable reserves 418
9.3.16 Implementation of the EC Fourth Directive 420
9.3.17 Implementation of the EC Seventh Directive and
miscellaneous changes the Companies Act 1989 425
9.3.18 Very small companies relaxation of mandatory
audit 430
X CONTENTS
10 Framework for the regulation of auditors the Eighth Directive
and the Companies Act 1989 432
10.1 Introduction 432
10.1.1 Eligibility to be appointed a company auditor 433
10.1.2 Provisions to secure the independence of auditors 433
10.1.3 The crucial question of independence 434
10.1.4 Registration and authorization of auditors 436
10.1.5 Recognized supervisory bodies 437
10.1.6 Reporting as registered auditors 439
10.1.7 New terms and regulatory features 439
10.2 Audit regulation the experience so far 443
10.3 Quality control 446
10.3.1 APC guideline Quality control 450
11 Statute and case law affecting auditors liability 455
11.1 Auditors liability the branches of law 455
11.1.1 Negligence under the common law 455
11.1.2 Liability under statute 466
11.2 Other legal provisions affecting auditors 468
11.3 Auditors and fraud detection 468
11.3.1 Contrasting attitudes to fraud detection is the
auditor responsible? 468
11.3.2 Auditors and paid cheques 470
11.3.3 The fraudulent checklist 479
12 The audit approach to computer systems 522
12.1 What difference do computers make? 522
12.2 General controls 1 administration and physical security 527
12.2.1 Hardware vulnerability 527
12.2.2 The basic DP configuration 528
12.2.3 Security of the files 529
12.2.4 Computer personnel client s and auditor s 532
12.2.5 Division of responsibilities 533
12.2.6 Technology versus control 534
12.3 General controls 2 systems development 535
12.3.1 Standard applications 535
12.3.2 Specialist programs 536
12.4 Application controls 1 controls over input 539
12.4.1 The role of the user department 539
12.4.2 Other input controls 540
12.5 Application controls 2 controls over processing 541
12.5.1 Mechanical checks 541
12.5.2 Programmed controls 542
12.6 Application controls 3 controls over output 543
12.6.1 Comparing output with input 543
CONTENTS Xi
12.6.2 Other output controls 544
12.7 Summary of internal control in a DP system 548
12.8 The auditor s approach 548
12.8.1 The control file 548
12.8.2 The ICQ for computer audits 549
12.8.3 Round the machine and through the machine 557
12.8.4 Audit advantages of DP systems 561
12.8.5 Computer assisted audit techniques (CAATs) 562
12.9 Personal computers the audit problems 566
12.9.1 Personal computers a greater risk? 566
12.9.2 The use of PCs for audit purposes 568
12.10 The client s use of a computer service bureau 570
12.10.1 The case for a third party reviewer 570
12.10.2 Matters for enquiry 571
12.10.3 Client operated controls 572
12.10.4 The internal control questionnaire for bureau
applications 574
12.11 Problems arising from the use of remote terminals 577
12.11.1 Security techniques 578
12.11.2 Real time systems 578
12.12 Computer security the wider problems 579
12.13 Implications of computers for auditors a summary 581
12.13.1 The DP problems summarized 581
12.13.2 Implications for the auditor 581
12.14 Recommended reading 583
13 Investigations 584
13.1 Classes of investigation 584
13.2 The golden rules 585
13.3 Reports in prospectuses 586
13.3.1 The APC guideline prospectuses 589
13.4 Reports on profit forecasts 604
13.4.1 Forecasting under statute 607
13.5 Purchase of an unincorporated business 609
13.6 Purchase of shares in a company 613
13.7 Purchase of a share in a partnership 615
13.8 Requests for loans 615
13.9 Investigations under the Companies Act 1985 617
13.10 Fraud 621
13.11 Back duty investigations 622
14 Special classes of audit 625
14.1 Solicitors Accounts Rules 625
14.1.1 Introduction 625
14.1.2 Purposes of the rules 626
Xii CONTENTS
14.1.3 Broad effect of the rules 626
14.1.4 Accountant s Report Rules 1991 627
14.1.5 Treatment of interest earned on client money 629
14.1.6 Specimen form 630
14.2 Insurance companies special audit difficulties 636
14.3 The audit of insurance brokers 638
14.3.1 Background 638
14.3.2 Accountant s report 640
14.4 Pension scheme audits 641
14.4.1 Introduction 641
14.4.2 Appointment of auditors 641
14.4.3 Accounting and audit requirements 641
14.4.4 Auditing guideline 642
14.5 Joint audits 645
14.6 Investment business 645
14.6.1 The Financial Services Act 1986 645
15 Epilogue 657
15.1 The unspoken conflict 657
15.2 Learning the hard way 657
15.3 What price limited liability? 659
15.4 The relationship between auditors and directors 660
15.5 Auditing the wide view 662
Table of cases 664
Table of statutes 665
Index 666
|
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| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 5. ed. |
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| indexdate | 2024-07-09T17:40:19Z |
| institution | BVB |
| isbn | 0131785591 |
| language | English |
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| spelling | Woolf, Emile Verfasser aut Auditing today Emile Woolf 5. ed. New York u.a. Prentice Hall 1994 XIV, 674 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Auditing gtt Auditing Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Rechnungsprüfung (DE-588)4048731-3 gnd rswk-swf 1\p (DE-588)4151278-9 Einführung gnd-content Revision Wirtschaft (DE-588)4049674-0 s DE-604 Rechnungsprüfung (DE-588)4048731-3 s 2\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006452661&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 |
| spellingShingle | Woolf, Emile Auditing today Auditing gtt Auditing Revision Wirtschaft (DE-588)4049674-0 gnd Rechnungsprüfung (DE-588)4048731-3 gnd |
| subject_GND | (DE-588)4049674-0 (DE-588)4048731-3 (DE-588)4151278-9 |
| title | Auditing today |
| title_auth | Auditing today |
| title_exact_search | Auditing today |
| title_full | Auditing today Emile Woolf |
| title_fullStr | Auditing today Emile Woolf |
| title_full_unstemmed | Auditing today Emile Woolf |
| title_short | Auditing today |
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| topic_facet | Auditing Revision Wirtschaft Rechnungsprüfung Einführung |
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