Principles of external auditing:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chichester
Wiley
2003
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Contributor biographical information Publisher description Table of contents Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | xiv, 608 p. graph. Darst. |
| ISBN: | 0470842970 |
Internformat
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| 250 | |a 2. ed. | ||
| 264 | 1 | |a Chichester |b Wiley |c 2003 | |
| 300 | |a xiv, 608 p. |b graph. Darst. | ||
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| 650 | 4 | |a aAuditors' reports | |
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Datensatz im Suchindex
| _version_ | 1804135365498372096 |
|---|---|
| adam_text | Contents
Preface xi
Chapter 1: What is auditing? 1
1.1 Introduction 2
1.2 What is an audit? 3
1.3 Types of audit 4
1.4 Auditing vs accounting 8
1.5 Why are external financial statement audits needed? 8
1.6 Benefits derived from external financial statement audits 10
1.7 Summary 14
Self review questions 14
References 15
Additional reading 15
Chapter 2: The development of auditing and audit objectives 17
2.1 Introduction 18
2.2 The development of auditing 18
2.3 Summary 37
Self review questions 38
References 39
Additional reading 40
Chapter 3: A framework of auditing concepts 41
3.1 Introduction 42
3.2 Social purpose, postulates and key concepts of auditing 43
3.3 Concepts relating to the credibility of auditors work 45
3.4 Concepts relating to the audit process 50
3.5 Concepts relating to auditors communication 63
3.6 Concepts relating to the standard of auditors performance 64
3.7 Summary 68
Self review questions 68
References 69
Additional reading 69
Chapter 4: Threats to, and preservation of, auditors independence 71
4.1 Introduction 72
4.2 Factors that may compromise auditors independence 72
vi _____ Principles of External Auditing
4.3 Steps taken by Parliament and the profession to secure auditors
independence from their audit clients 74
4.4 Other proposals for strengthening the independence of auditors 82
4.5 Summary 92
Self review questions 93
References 93
Additional reading 94
Chapter 5: Legal and professional duties of auditors 97
5.1 Introduction 98
5.2 Audits and auditors duties under statute law 100
5.3 Auditors duties under common law 107
5.4 Auditors duties under professional auditing standards and guidelines 111
5.5 Auditors duties under regulatory requirements 114
5.6 Auditor client relationship 116
5.7 Auditors vis d vis directors /management s responsibility for the
financial statements 116
5.8 The audit expectation performance gap 119
5.9 Auditors responsibility to detect and report fraud 126
5.10 Summary 140
Self review questions 141
References 142
Additional reading 143
Chapter 6: Overview of the audit process, audit evidence: staffing and
documenting an audit 147
6.1 Introduction 148
6.2 Overview of the audit process 148
6.3 Clarification of some jargon 150
6.4 Audit evidence 152
6.5 Staffing an audit 161
6.6 Documenting an audit 165
6.7 Auditors duty of confidentiality to clients 177
6.8 Summary 179
Self review questions 180
References 181
Additional reading 181
Chapter 7: Commencing an audit: engagement procedures and gaining an
understanding of the client 183
7.1 Introduction 184
7.2 Pre engagement investigation 184
7.3 Audit engagement letters 191
7.4 Understanding the client, its business and its industry 193
7.5 Summary 201
Contents vii
Self review questions 201
References 202
Additional reading 202
Chapter 8: Planning the audit and assessing audit risk 203
8.1 Introduction 204
8.2 Phases of planning an audit 204
8.3 Desired level of assurance (desired level of audit risk) 207
8.4 Impact of materiality on planning an audit 210
8.5 Impact of audit risk on planning an audit 217
8.6 Analytical procedures 228
8.7 Summary 232
Self review questions 233
References 234
Additional reading 234
Chapter 9: Internal controls and the auditor 237
9.1 Introduction 238
9.2 The accounting system 238
9.3 Conceptual aspects of internal control 241
9.4 Reviewing the accounting system and evaluating its internal controls 253
9.5 Developing the audit programme 263
9.6 Compliance testing 265
9.7 Reporting internal control weaknesses to management 268
9.8 Summary 269
Self review questions 270
References 271
Additional reading 271
Chapter 10: Testing the financial statement assertions: substantive testing 273
10.1 Introduction 274
10.2 Significance of substantive testing in the audit process 274
10.3 Objectives of, and approaches to, substantive testing 276
10.4 Substantive audit procedures 280
10.5 Introduction to substantive testing of stocks and debtors 285
10.6 Significant aspects of auditing stock 286
10.7 Significant aspects of auditing debtors 292
10.8 Summary 301
Self review questions 301
Additional reading 302
Chapter 11: Introduction to audit sampling and computer assisted auditing
techniques (CAATs) 303
11.1 Introduction 304
11.2 Meaning and importance of sampling in auditing 304
viii _____ Principles of External Auditing
11.3 Basic terminology relating to sampling 306
11.4 Judgmental sampling vs statistical sampling 308
11.5 Designing and selecting samples 310
11.6 Judgmental sampling and audit procedures 316
11.7 Introduction to statistical sampling 317
11.8 Following up sample results 327
11.9 Computer assisted audit techniques 328
11.10 Summary 332
Self review questions 333
References 333
Additional reading 333
Chapter 12: Completion and review 335
12.1 Introduction 336
12.2 Review for contingent liabilities and commitments 337
12.3 Review for subsequent events 338
12.4 (Re)assessment of the going concern assumption 344
12.5 Management representation letters 353
12.6 Final review, conclusion and conference 356
12.7 Summary 362
Self review questions 362
References 363
Additional reading 363
Chapter 13: Auditors reports to users of financial statements and to management 365
13.1 Introduction 366
13.2 Auditors reporting obligations under the Companies Act 1985 366
13.3 Format of audit reports 372
13.4 Types of audit report 376
13.5 Circumstances giving rise to audit qualifications 378
13.6 Treatment of inherent uncertainties 384
13.7 The audit report the auditor s chance to communicate 389
13.8 The communication of audit matters to those charged with governance
(and management letters) 395
13.9 Summary 402
Self review questions 403
References 404
Additional reading 405
Chapter 14: Legal liability of auditors 407
14.1 Introduction 408
14.2 Overview of auditors legal liability 408
14.3 Auditors contractual liability to their clients 411
14.4 Liability to third parties under common law 416
14.5 The effect of out of court settlements 449
Contents __ ix
14.6 Summary 450
Self review questions 451
References 451
Additional reading 452
Appendix 453
Chapter 15: Avoiding and limiting auditors liability 455
15.1 Introduction 456
15.2 Maintaining high quality audits 457
15.3 Proposals for limiting auditors liability 483
15.4 Summary 492
Self review questions 493
References 494
Additional reading 495
Chapter 16: Internal audits 497
16.1 Introduction 498
16.2 Risk, control and the role of internal audit 499
16.3 Internal audit objectives and specialists 504
16.4 Internal audit process 509
16.5 Types of internal audit 512
16.6 Internal audit and the link to risk management 517
16.7 Interface between internal and external auditors 529
16.8 Summary 530
Self review questions 531
References 532
Additional reading 532
Chapter 17: Environmental audits 533
17.1 Introduction 534
17.2 Environmental auditing and reporting clarifying the jargon 535
17.3 Development of environmental auditing and reporting 537
17.4 Internal and external environmental audits 548
17.5 Advantages and disadvantages of environmental auditing and reporting 565
17.6 The relevance of environmental issues to external financial
statement audits 577
17.7 Summary 581
Self review questions 582
References 583
Additional reading 584
Appendix: Summary of steps in a statutory financial statement audit 587
Index 599
|
| adam_txt |
Contents
Preface xi
Chapter 1: What is auditing? 1
1.1 Introduction 2
1.2 What is an audit? 3
1.3 Types of audit 4
1.4 Auditing vs accounting 8
1.5 Why are external financial statement audits needed? 8
1.6 Benefits derived from external financial statement audits 10
1.7 Summary 14
Self review questions 14
References 15
Additional reading 15
Chapter 2: The development of auditing and audit objectives 17
2.1 Introduction 18
2.2 The development of auditing 18
2.3 Summary 37
Self review questions 38
References 39
Additional reading 40
Chapter 3: A framework of auditing concepts 41
3.1 Introduction 42
3.2 Social purpose, postulates and key concepts of auditing 43
3.3 Concepts relating to the credibility of auditors" work 45
3.4 Concepts relating to the audit process 50
3.5 Concepts relating to auditors" communication 63
3.6 Concepts relating to the standard of auditors" performance 64
3.7 Summary 68
Self review questions 68
References 69
Additional reading 69
Chapter 4: Threats to, and preservation of, auditors' independence 71
4.1 Introduction 72
4.2 Factors that may compromise auditors' independence 72
vi _ Principles of External Auditing
4.3 Steps taken by Parliament and the profession to secure auditors'
independence from their audit clients 74
4.4 Other proposals for strengthening the independence of auditors 82
4.5 Summary 92
Self review questions 93
References 93
Additional reading 94
Chapter 5: Legal and professional duties of auditors 97
5.1 Introduction 98
5.2 Audits and auditors' duties under statute law 100
5.3 Auditors' duties under common law 107
5.4 Auditors' duties under professional auditing standards and guidelines 111
5.5 Auditors' duties under regulatory requirements 114
5.6 Auditor client relationship 116
5.7 Auditors' vis d vis directors'/management's responsibility for the
financial statements 116
5.8 The audit expectation performance gap 119
5.9 Auditors' responsibility to detect and report fraud 126
5.10 Summary 140
Self review questions 141
References 142
Additional reading 143
Chapter 6: Overview of the audit process, audit evidence: staffing and
documenting an audit 147
6.1 Introduction 148
6.2 Overview of the audit process 148
6.3 Clarification of some jargon 150
6.4 Audit evidence 152
6.5 Staffing an audit 161
6.6 Documenting an audit 165
6.7 Auditors'duty of confidentiality to clients 177
6.8 Summary 179
Self review questions 180
References 181
Additional reading 181
Chapter 7: Commencing an audit: engagement procedures and gaining an
understanding of the client 183
7.1 Introduction 184
7.2 Pre engagement investigation 184
7.3 Audit engagement letters 191
7.4 Understanding the client, its business and its industry 193
7.5 Summary 201
Contents vii
Self review questions 201
References 202
Additional reading 202
Chapter 8: Planning the audit and assessing audit risk 203
8.1 Introduction 204
8.2 Phases of planning an audit 204
8.3 Desired level of assurance (desired level of audit risk) 207
8.4 Impact of materiality on planning an audit 210
8.5 Impact of audit risk on planning an audit 217
8.6 Analytical procedures 228
8.7 Summary 232
Self review questions 233
References 234
Additional reading 234
Chapter 9: Internal controls and the auditor 237
9.1 Introduction 238
9.2 The accounting system 238
9.3 Conceptual aspects of internal control 241
9.4 Reviewing the accounting system and evaluating its internal controls 253
9.5 Developing the audit programme 263
9.6 Compliance testing 265
9.7 Reporting internal control weaknesses to management 268
9.8 Summary 269
Self review questions 270
References 271
Additional reading 271
Chapter 10: Testing the financial statement assertions: substantive testing 273
10.1 Introduction 274
10.2 Significance of substantive testing in the audit process 274
10.3 Objectives of, and approaches to, substantive testing 276
10.4 Substantive audit procedures 280
10.5 Introduction to substantive testing of stocks and debtors 285
10.6 Significant aspects of auditing stock 286
10.7 Significant aspects of auditing debtors 292
10.8 Summary 301
Self review questions 301
Additional reading 302
Chapter 11: Introduction to audit sampling and computer assisted auditing
techniques (CAATs) 303
11.1 Introduction 304
11.2 Meaning and importance of sampling in auditing 304
viii _ Principles of External Auditing
11.3 Basic terminology relating to sampling 306
11.4 Judgmental sampling vs statistical sampling 308
11.5 Designing and selecting samples 310
11.6 Judgmental sampling and audit procedures 316
11.7 Introduction to statistical sampling 317
11.8 Following up sample results 327
11.9 Computer assisted audit techniques 328
11.10 Summary 332
Self review questions 333
References 333
Additional reading 333
Chapter 12: Completion and review 335
12.1 Introduction 336
12.2 Review for contingent liabilities and commitments 337
12.3 Review for subsequent events 338
12.4 (Re)assessment of the going concern assumption 344
12.5 Management representation letters 353
12.6 Final review, conclusion and conference 356
12.7 Summary 362
Self review questions 362
References 363
Additional reading 363
Chapter 13: Auditors' reports to users of financial statements and to management 365
13.1 Introduction 366
13.2 Auditors'reporting obligations under the Companies Act 1985 366
13.3 Format of audit reports 372
13.4 Types of audit report 376
13.5 Circumstances giving rise to audit qualifications 378
13.6 Treatment of inherent uncertainties 384
13.7 The audit report the auditor's chance to communicate 389
13.8 The communication of audit matters to those charged with governance
(and management letters) 395
13.9 Summary 402
Self review questions 403
References 404
Additional reading 405
Chapter 14: Legal liability of auditors 407
14.1 Introduction 408
14.2 Overview of auditors'legal liability 408
14.3 Auditors' contractual liability to their clients 411
14.4 Liability to third parties under common law 416
14.5 The effect of out of court settlements 449
Contents _ ix
14.6 Summary 450
Self review questions 451
References 451
Additional reading 452
Appendix 453
Chapter 15: Avoiding and limiting auditors' liability 455
15.1 Introduction 456
15.2 Maintaining high quality audits 457
15.3 Proposals for limiting auditors'liability 483
15.4 Summary 492
Self review questions 493
References 494
Additional reading 495
Chapter 16: Internal audits 497
16.1 Introduction 498
16.2 Risk, control and the role of internal audit 499
16.3 Internal audit objectives and specialists 504
16.4 Internal audit process 509
16.5 Types of internal audit 512
16.6 Internal audit and the link to risk management 517
16.7 Interface between internal and external auditors 529
16.8 Summary 530
Self review questions 531
References 532
Additional reading 532
Chapter 17: Environmental audits 533
17.1 Introduction 534
17.2 Environmental auditing and reporting clarifying the jargon 535
17.3 Development of environmental auditing and reporting 537
17.4 Internal and external environmental audits 548
17.5 Advantages and disadvantages of environmental auditing and reporting 565
17.6 The relevance of environmental issues to external financial
statement audits 577
17.7 Summary 581
Self review questions 582
References 583
Additional reading 584
Appendix: Summary of steps in a statutory financial statement audit 587
Index 599 |
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| publishDateSort | 2003 |
| publisher | Wiley |
| record_format | marc |
| spelling | Porter, Brenda Verfasser aut Principles of external auditing Brenda Porter ; Jon Simon ; David Hatherly 2. ed. Chichester Wiley 2003 xiv, 608 p. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index aAuditing aAuditing xLaw and legislation aAuditors' reports aAuditing xAutomation Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 s DE-604 Großbritannien (DE-588)4022153-2 g Wirtschaftsprüfung (DE-588)4066505-7 s 1\p DE-604 Simon, Jon Verfasser aut Hatherly, David J. Verfasser aut http://www.loc.gov/catdir/bios/wiley043/2003269358.html Contributor biographical information http://www.loc.gov/catdir/description/wiley036/2003269358.html Publisher description http://www.loc.gov/catdir/toc/wiley032/2003269358.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014804963&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 | Porter, Brenda Simon, Jon Hatherly, David J. Principles of external auditing aAuditing aAuditing xLaw and legislation aAuditors' reports aAuditing xAutomation Wirtschaftsprüfung (DE-588)4066505-7 gnd Revision Wirtschaft (DE-588)4049674-0 gnd |
| subject_GND | (DE-588)4066505-7 (DE-588)4049674-0 (DE-588)4022153-2 |
| title | Principles of external auditing |
| title_auth | Principles of external auditing |
| title_exact_search | Principles of external auditing |
| title_exact_search_txtP | Principles of external auditing |
| title_full | Principles of external auditing Brenda Porter ; Jon Simon ; David Hatherly |
| title_fullStr | Principles of external auditing Brenda Porter ; Jon Simon ; David Hatherly |
| title_full_unstemmed | Principles of external auditing Brenda Porter ; Jon Simon ; David Hatherly |
| title_short | Principles of external auditing |
| title_sort | principles of external auditing |
| topic | aAuditing aAuditing xLaw and legislation aAuditors' reports aAuditing xAutomation Wirtschaftsprüfung (DE-588)4066505-7 gnd Revision Wirtschaft (DE-588)4049674-0 gnd |
| topic_facet | aAuditing aAuditing xLaw and legislation aAuditors' reports aAuditing xAutomation Wirtschaftsprüfung Revision Wirtschaft Großbritannien |
| url | http://www.loc.gov/catdir/bios/wiley043/2003269358.html http://www.loc.gov/catdir/description/wiley036/2003269358.html http://www.loc.gov/catdir/toc/wiley032/2003269358.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014804963&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT porterbrenda principlesofexternalauditing AT simonjon principlesofexternalauditing AT hatherlydavidj principlesofexternalauditing |