Public sector auditing: practical techniques for an integrated approach
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London u.a.
Chapman & Hall
1994
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 404 S. graph. Darst. |
| ISBN: | 0412565005 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV009943626 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | t | ||
| 008 | 941212s1994 d||| |||| 00||| eng d | ||
| 020 | |a 0412565005 |9 0-412-56500-5 | ||
| 035 | |a (OCoLC)31286234 | ||
| 035 | |a (DE-599)BVBBV009943626 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-703 |a DE-188 | ||
| 050 | 0 | |a HJ9925.G7 | |
| 082 | 0 | |a 657.8350450941 |2 20 | |
| 084 | |a QL 010 |0 (DE-625)141691: |2 rvk | ||
| 100 | 1 | |a Jones, Peter C. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Public sector auditing |b practical techniques for an integrated approach |c P. C. Jones and J. G. Bates |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a London u.a. |b Chapman & Hall |c 1994 | |
| 300 | |a XII, 404 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Auditing |2 gtt | |
| 650 | 7 | |a Collectieve sector |2 gtt | |
| 650 | 7 | |a Entreprises publiques - Vérification comptable |2 ram | |
| 650 | 7 | |a Finances publiques - Contrôle - Grande-Bretagne |2 ram | |
| 650 | 4 | |a Finanzwirtschaft | |
| 650 | 4 | |a Finance, Public |z Great Britain |x Auditing | |
| 650 | 0 | 7 | |a Verwaltung |0 (DE-588)4063317-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Öffentliches Rechnungswesen |0 (DE-588)4139179-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Revision |g Wirtschaft |0 (DE-588)4049674-0 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Großbritannien | |
| 689 | 0 | 0 | |a Öffentliches Rechnungswesen |0 (DE-588)4139179-2 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Verwaltung |0 (DE-588)4063317-2 |D s |
| 689 | 1 | 1 | |a Revision |g Wirtschaft |0 (DE-588)4049674-0 |D s |
| 689 | 1 | |8 1\p |5 DE-604 | |
| 700 | 1 | |a Bates, Jonathan G. |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006588616&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-006588616 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804124312705171456 |
|---|---|
| adam_text | Contents
Foreword ix
Preface xi
1 The audit environment and current issues 1
Introduction 1
What is the public sector? 1
Public sector audit 3
Who are the auditors? 5
Who is the client ? 8
Current auditing issues 9
Concluding points 15
2 The essential audit process 17
Introduction 17
The audit function 17
Types of audit work 18
A unified audit role 19
The essential audit process 19
The audit assignment 24
Case studies 25
Concluding points 26
3 Strategic and business planning 27
Introduction 27
What are strategic and business plans? 27
Strategic planning 28
Lack of resources 34
Business planning 35
Summary 42
4 Planning the assignment 43
Introduction 43
The need for planning 44
The audit objectives 45
. v
Contents
Review of accounts, budgets and statistics 46
Materiality and risk 46
Preparations for planning 50
The detailed plan 53
Time needed to plan 56
Summary 56
Case study 4.1 57
Case study 4.2 58
Case study 4.3 61
Concluding points 63
5 Controlling and recording the assignment 65
Introduction 65
Credence 65
Controlling and recording in practice 67
Controlling and recording in action 71
Summary 78
Case study 5.1 79
Concluding points 91
6 Audit evidence and the systems based approach 93
Introduction 93
Audit evidence 93
Internal controls 97
The systems based approach 101
Summary 115
Case study 6.1 118
Case study 6.2 130
Concluding points 139
7 Analytical review and exploiting financial relationships 141
Introduction 141
Methods of reducing transaction based testing 141
Analytical review 141
Analytical review at the detailed testing stage 143
Accounts based relationships 146
Physical relationships 147
Non testing of cash receipts 148
Directional testing 151
Practical application of directional testing 155
Overall summary 157
Case study 7.1 157
Case study 7.2 160
Case study 7.3 167
Concluding points 172
8 Audit selection and sampling 173
Introduction 173
Basic considerations 175
Statistical sampling conditions 177
Basic attribute sampling 183
Monetary unit sampling 185
vi _^____ .
Contents
Variables sampling 187
Summary 190
Case study 8.1 191
Case study 8.2 193
Case study 8.3 196
Case study 8.4 211
Concluding points 213
9 Fraud and corruption 215
Introduction 215
What are fraud and corruption? 215
The size of the problem 216
The auditor s role 216
Guarding against fraud and corruption 217
Conducting investigations 221
Summary 222
Case study 9.1 223
Case study 9.2 225
Concluding points 233
10 Value for money audit 235
Introduction 235
What is value for money ? 235
Background 236
The auditor s role 236
By product VFM work 237
Arrangements review 238
Carrying out an arrangements review 242
Detailed VFM performance review 248
Carrying out a performance review project 249
Sources of comparative figures 252
Follow up work after VFM assignments 253
Other VFM roles of the auditor 254
Summary 257
Case study 10.1 258
Case study 10.2 259
Concluding points 262
11 An overview of computer audit 263
Introduction 263
The role of computer auditors 264
Systems development audit 264
Applications audit 267
Common databases 270
Use of computers in general audit work 270
Computer assisted audit techniques 272
Summary 274
Case study 11.1 274
Case study 11.2 276
Concluding points 278
vii
Contents
12 The audit of contracts 279
Introduction 279
Privatization and compulsory competitive tendering 279
Current contract and final account audit 280
Contract specification 282
Contract letting 285
The currency of the contract 287
Final accounts 288
Post contract assessment 292
Summary 293
Case study 12.1 293
Case study 12.2 296
Concluding points 298
¦ 13 Forming final opinions and reporting 299
Introduction 299
Auditing standards and guidelines 299
Opinion forming 300
More complex opinions 302
Regularity 306
Final opinions 309
Reporting 310
Summary 314
Case study 13.1 314
Case study 13.2 324
14 Audit checklists 335
Introduction 335
Systems reliability audits 336
Attestation audit 349
Major operational systems audit 361
Appendix A Specimen working papers 369
Appendix B Glossary of terms 395
Appendix C Further reading 399
Index 401
viii ___
|
| any_adam_object | 1 |
| author | Jones, Peter C. Bates, Jonathan G. |
| author_facet | Jones, Peter C. Bates, Jonathan G. |
| author_role | aut aut |
| author_sort | Jones, Peter C. |
| author_variant | p c j pc pcj j g b jg jgb |
| building | Verbundindex |
| bvnumber | BV009943626 |
| callnumber-first | H - Social Science |
| callnumber-label | HJ9925 |
| callnumber-raw | HJ9925.G7 |
| callnumber-search | HJ9925.G7 |
| callnumber-sort | HJ 49925 G7 |
| callnumber-subject | HJ - Public Finance |
| classification_rvk | QL 010 |
| ctrlnum | (OCoLC)31286234 (DE-599)BVBBV009943626 |
| dewey-full | 657.8350450941 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.8350450941 |
| dewey-search | 657.8350450941 |
| dewey-sort | 3657.8350450941 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02046nam a2200517 c 4500</leader><controlfield tag="001">BV009943626</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">941212s1994 d||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0412565005</subfield><subfield code="9">0-412-56500-5</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)31286234</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV009943626</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-703</subfield><subfield code="a">DE-188</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HJ9925.G7</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.8350450941</subfield><subfield code="2">20</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 010</subfield><subfield code="0">(DE-625)141691:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Jones, Peter C.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Public sector auditing</subfield><subfield code="b">practical techniques for an integrated approach</subfield><subfield code="c">P. C. Jones and J. G. Bates</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">2. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London u.a.</subfield><subfield code="b">Chapman & Hall</subfield><subfield code="c">1994</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XII, 404 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Auditing</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Collectieve sector</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Entreprises publiques - Vérification comptable</subfield><subfield code="2">ram</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Finances publiques - Contrôle - Grande-Bretagne</subfield><subfield code="2">ram</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finanzwirtschaft</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance, Public</subfield><subfield code="z">Great Britain</subfield><subfield code="x">Auditing</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Verwaltung</subfield><subfield code="0">(DE-588)4063317-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Öffentliches Rechnungswesen</subfield><subfield code="0">(DE-588)4139179-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Revision</subfield><subfield code="g">Wirtschaft</subfield><subfield code="0">(DE-588)4049674-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">Großbritannien</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Öffentliches Rechnungswesen</subfield><subfield code="0">(DE-588)4139179-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Verwaltung</subfield><subfield code="0">(DE-588)4063317-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Revision</subfield><subfield code="g">Wirtschaft</subfield><subfield code="0">(DE-588)4049674-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Bates, Jonathan G.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006588616&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-006588616</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| geographic | Großbritannien |
| geographic_facet | Großbritannien |
| id | DE-604.BV009943626 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:43:40Z |
| institution | BVB |
| isbn | 0412565005 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006588616 |
| oclc_num | 31286234 |
| open_access_boolean | |
| owner | DE-703 DE-188 |
| owner_facet | DE-703 DE-188 |
| physical | XII, 404 S. graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | Chapman & Hall |
| record_format | marc |
| spelling | Jones, Peter C. Verfasser aut Public sector auditing practical techniques for an integrated approach P. C. Jones and J. G. Bates 2. ed. London u.a. Chapman & Hall 1994 XII, 404 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Auditing gtt Collectieve sector gtt Entreprises publiques - Vérification comptable ram Finances publiques - Contrôle - Grande-Bretagne ram Finanzwirtschaft Finance, Public Great Britain Auditing Verwaltung (DE-588)4063317-2 gnd rswk-swf Öffentliches Rechnungswesen (DE-588)4139179-2 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Großbritannien Öffentliches Rechnungswesen (DE-588)4139179-2 s DE-604 Verwaltung (DE-588)4063317-2 s Revision Wirtschaft (DE-588)4049674-0 s 1\p DE-604 Bates, Jonathan G. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006588616&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 |
| spellingShingle | Jones, Peter C. Bates, Jonathan G. Public sector auditing practical techniques for an integrated approach Auditing gtt Collectieve sector gtt Entreprises publiques - Vérification comptable ram Finances publiques - Contrôle - Grande-Bretagne ram Finanzwirtschaft Finance, Public Great Britain Auditing Verwaltung (DE-588)4063317-2 gnd Öffentliches Rechnungswesen (DE-588)4139179-2 gnd Revision Wirtschaft (DE-588)4049674-0 gnd |
| subject_GND | (DE-588)4063317-2 (DE-588)4139179-2 (DE-588)4049674-0 |
| title | Public sector auditing practical techniques for an integrated approach |
| title_auth | Public sector auditing practical techniques for an integrated approach |
| title_exact_search | Public sector auditing practical techniques for an integrated approach |
| title_full | Public sector auditing practical techniques for an integrated approach P. C. Jones and J. G. Bates |
| title_fullStr | Public sector auditing practical techniques for an integrated approach P. C. Jones and J. G. Bates |
| title_full_unstemmed | Public sector auditing practical techniques for an integrated approach P. C. Jones and J. G. Bates |
| title_short | Public sector auditing |
| title_sort | public sector auditing practical techniques for an integrated approach |
| title_sub | practical techniques for an integrated approach |
| topic | Auditing gtt Collectieve sector gtt Entreprises publiques - Vérification comptable ram Finances publiques - Contrôle - Grande-Bretagne ram Finanzwirtschaft Finance, Public Great Britain Auditing Verwaltung (DE-588)4063317-2 gnd Öffentliches Rechnungswesen (DE-588)4139179-2 gnd Revision Wirtschaft (DE-588)4049674-0 gnd |
| topic_facet | Auditing Collectieve sector Entreprises publiques - Vérification comptable Finances publiques - Contrôle - Grande-Bretagne Finanzwirtschaft Finance, Public Great Britain Auditing Verwaltung Öffentliches Rechnungswesen Revision Wirtschaft Großbritannien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006588616&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT jonespeterc publicsectorauditingpracticaltechniquesforanintegratedapproach AT batesjonathang publicsectorauditingpracticaltechniquesforanintegratedapproach |