Auditing:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
South-Western Cengage Learning
2008
|
| Ausgabe: | 9. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 459 S. |
| ISBN: | 9781844809400 |
Internformat
MARC
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| 245 | 1 | 0 | |a Auditing |c A. H. Millichamp ; J. R. Taylor |
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| adam_text | BRIEF CONTENTS
Acknowledgements xi
Preface xiii
How To Pass Auditing Examinations xvi
1 Introduction to auditing - the why of
auditing 1
2 Corporate governance 11
3 The statutory framework for auditing 22
4 Accounting requirements of the
Companies Act 38
5 Auditing and accounting standards and
guidelines 50
6 Rules of professional conduct 57
7 Quality control in audit firms 71
8 Accepting appointment as auditors 78
9 Accounting systems and internal
controls 85
10 Audit planning, audit risk and
materiality 102
11 Audit evidence and using the work of an
expert 134
12 Audit testing, sampling and analytical
procedures 145
13 Systems-based auditing 164
14 Business risk approach to auditing 184
15 The audit of assets 199
16 The audit of liabilities 228
17 Auditing and computers 240
18 Audit working papers 247
19 Internal audit 262
20 Errors, frauds and unlawful acts 270
21 Related parties 288
22 Service organisations 294
23 Evaluation and review 301
24 Going concern 312
25 Management representations 320
26 The final review stage of the audit 327
27 Auditors reports to shareholders 333
28 Auditors reports to directors and
management 351
29 Group accounts 362
30 Small company audits 372
31 Auditors liability 380
32 Non-audit assurance services 394
33 Value for money, performance
evaluation, environmental reporting and
corporate social responsibility reporting
assignments 423
34 Current issues 438
Appendix 1 445
Appendix 2 447
Index 449
FULL CONTENTS
Acknowledgements xi
Preface xiii
How To Pass Auditing Examinations xvi
1 Introduction to auditing - the why of
auditing 1
Introduction 1
Agency theory 1
Financial statements 2
Why is there a need for an audit? 3
Objectives of auditing 4
The auditors report 5
Directors responsibility 6
Auditors responsibility 6
Organisation of the auditing profession 6
Qualities required of auditors 7
Types of audit 7
2 Corporate governance 11
Introduction 11
Cadbury and after 11
Companies Act 2006 12
Sarbanes Oxley - 2002 12
Combined code on corporate governance -
2003 13
Substance over form 14
Report on the directors responsibilities for the
financial statements 15
Auditors responsibilities 16
Auditors duties in respect of compliance with the
combined code 16
Directors report on internal controls 17
Directors remuneration disclosure 18
Audit committees 18
Remuneration of auditors 28
The removal of an auditor 28
Resignation of auditors 30
Auditors duties 31
Auditors rights 32
The Auditors report 33
Auditors rights to attend meetings
Powers of an auditor 36
36
4 Accounting requirements of the
Companies Act 38
Introduction 38
Accounting and accounting records 38
Statutory books 40
Accounting requirements 41
Accounting principles 43
Content - disclosure requirements 43
True and fair override 44
Procedure on completion of the financial
statements 44
Period allowed for filing accounts 45
Abbreviated accounts 45
Publication of accounts 46
Summary accounts 46
Dormant companies 46
5 Auditing and accounting standards and
guidelines 50
Introduction 50
International standards on auditing 50
Practice notes 51
Bulletins 52
Accounting standards 53
The statutory framework for auditing 22
Introduction 22
The Companies Act 2006 22
Requirement to have auditors 23
Who can be an auditor? 23
The rights and duties of an auditor under the
Companies Act 2006 27
Appointment of auditors 27
Rules of professional conduct 57
Introduction 57
Fundamental principles 57
Ethics - general rules 58
Threats 59
Independence 59
Commissions and fees 61
Conflicts of interest 62
viii Full contents
10
Advertising and publicity 63
Remuneration 63
Insider dealing 64
Money laundering 64
Suspicious transactions 65
Whistleblowing 66
Quality control in audit firms 71
Introduction 71
Audit firm organisation 71
Individual audits 73
Reviews 74
Accepting appointment as auditors 78
Introduction 78
Client screening 78
Professional etiquette 79
Letters of Engagement 80
Accounting systems and internal
controls 85
Accounting systems 85
Internal controls 86
Control procedures 89
Control activities in specific areas of a
business 92
Limitations of internal controls 98
Audit planning, audit risk and
materiality 102
Introduction 102
Objectives 102
Required procedures 103
Influences on an audit 104
Stages in the audit 105
Planning the audit 105
Internal control system review 109
Planning the audit work 116
Audit strategies 120
Analytical review procedures 122
The timing of audit work 122
Audit risk 124
Materiality 127
Audit evidence and using the work of an
expert 134
Introduction 134
Financial statements and assertions 135
Sources of evidence 136
Basic techniques for collecting evidence
Using the work of an expert 139
137
12 Audit testing, sampling and analytical
procedures 145
Introduction 145
Forms of audit testing 145
Audit sampling 147
Analytical procedures 155
13 Systems-based auditing 164
Introduction 164
Testing system components 165
The purchases and expenses system 167
The sales system 171
Cash sales 175
The payroll system 176
14 Business risk approach to auditing 184
Introduction 184
External risks 184
Internal risks 187
The client s approach to risk 188
Actions to mitigate risk 190
Why use a business risk approach to auditing? 191
Understanding the business risk approach 192
The implications of the business risk approach for
the audit 193
15 The audit of assets 199
Introduction 199
Aspects to be verified 200
Verification of non-current assets 201
Current assets 205
Stock and work in progress 206
Cut-off 213
Debtors 215
Bank balances 219
Loans 221
Cash 222
16 The audit of liabilities 228
Introduction 228
Verification procedures 228
Trade creditors 229
Accruals 229
Provisions 230
Bank overdrafts and short-term loans 230
Amounts due to group and related companies 231
Full contents ix
Long-term liabilities 231
Share capital and reserves 231
Inclusion of all liabilities 232
Contingent liabilities 233 22
Accounting estimates 235
17 Auditing and computers 240
Introduction 240
Audit risk and the CIS 241
The control environment 241
The audit approach to computerised systems 242
23
18 Audit working papers 247
Introduction 247
Purposes 248
Evidence of work carried out 248
Nature and content of working papers 249
Departure from basic principles 250 24
Content of working papers 250
Sample working papers 250
Standardisation of working papers 256
Finalisation 256
Ownership of books and papers 256
Accountant s lien 257
Retention of working papers 257
19 Internal audit 262 25
Introduction 262
Role of internal audit 262
Differences between internal and external
audit 263
Public sector 264
External auditors and internal audit 264
Outsourcing internal audit services 265
26
20 Errors, frauds and unlawful acts 270
Introduction 270
Errors 270
Fraud and other irregularities 271
The audit approach 274 27
Audit tests and fraud 275
Unlawful acts of clients and their staff 278
Audit issues arising from non-compliance 280
21 Related parties 288
Introduction 288
Disclosure 288
The auditor s duties re related parties 289
Audit procedures 290
Control of the entity 291
Qualified audit reports 291
Service organisations 294
Introduction 294
Why do firms outsource? 294
Audit planning issues 295
Accounting records 297
Audit evidence 297
Reports by service organisation s auditors 298
Evaluation and review 301
Opening balances and comparatives 301
The auditors interest 302
Subsequent events review 303
Adjusting and non-adjusting events 304
Going concern 312
Introduction 312
Indicators of problems 312
Consequences of going concern 313
Directors duties 314
The auditors procedures 314
If events are identified 315
Effect on audit reports 316
Management representations 320
Introduction 320
Contents of a letter 320
Reliance on letter of representation 321
Example of a management representation
letter 321
Refusal to co-operate 323
The final review stage of the audit 327
Introduction 327
Final accounts 327
Procedures 328
Auditors reports to shareholders 333
Introduction 333
Contents of an auditors report 333
When is an unqualified report appropriate?
Qualified audit reports 336
Effect of a qualified audit report 337
Issuing modified audit reports 337
Wording modified auditors reports 339
Except for qualifications 340
Listed companies - special provisions 344
336
x Full contents
Emphasis of matter 345
Audit reporting - special circumstances 346
Auditors liability in respect of audit reports 346
Third parties - disclaimers of liability 347
28 Auditors reports to directors and
management 351
Introduction 351
Those charged with governance 351
Formal and informal communication 351
The management letter 352
Response by management 355
The report and third parties 356
Example of a management letter 356
29 Group accounts 362
Introduction 362
Audit considerations 363
Reliance on other auditors 364
Auditing investments in subsidiaries and other
undertakings 365
Auditing the consolidation 365
Modified auditors reports 366
Foreign subsidiaries 366
Joint audits 367
Support letters to subsidiaries 368
30 Small company audits 372
Introduction 372
Small company audit exemption 372
Advantages and disadvantages of an audit 373
Ethical standards 373
The audit of small businesses 374
Specific audit considerations 376
31 Auditors liability 380
Introduction 380
Criminal law 381
Civil liability under the common law 383
Liability under contract law 384
Liability in tort 385
Minimising risk to audit firms 389
Limited liability partnerships (LLPs) 389
Limiting auditors liability 390
The future 391
32 Non-audit assurance services 394
Review engagements 394
Negative assurance 400
Prospective financial information 405
Assurance engagements 411
Levels of assurance 416
33 Value for money, performance
evaluation, environmental reporting and
corporate social responsibility reporting
assignments 423
Introduction 423
Value for money 423
Economy, efficiency and effectiveness 424
Performance evaluation 426
Environmental reporting 427
Environmental reporting assignment 429
Corporate social responsibility 433
34 Current issues 438
Introduction 438
Auditing issues 438
Audit challenges 439
Independence 440
Ethics and quality issues 440
Corporate governance 441
New opportunities, new problems 441
Appendix 1 445
Appendix 2 447
Index 449
|
| adam_txt |
BRIEF CONTENTS
Acknowledgements xi
Preface xiii
How To Pass Auditing Examinations xvi
1 Introduction to auditing - the why of
auditing 1
2 Corporate governance 11
3 The statutory framework for auditing 22
4 Accounting requirements of the
Companies Act 38
5 Auditing and accounting standards and
guidelines 50
6 Rules of professional conduct 57
7 Quality control in audit firms 71
8 Accepting appointment as auditors 78
9 Accounting systems and internal
controls 85
10 Audit planning, audit risk and
materiality 102
11 Audit evidence and using the work of an
expert 134
12 Audit testing, sampling and analytical
procedures 145
13 Systems-based auditing 164
14 Business risk approach to auditing 184
15 The audit of assets 199
16 The audit of liabilities 228
17 Auditing and computers 240
18 Audit working papers 247
19 Internal audit 262
20 Errors, frauds and unlawful acts 270
21 Related parties 288
22 Service organisations 294
23 Evaluation and review 301
24 Going concern 312
25 Management representations 320
26 The final review stage of the audit 327
27 Auditors' reports to shareholders 333
28 Auditors' reports to directors and
management 351
29 Group accounts 362
30 Small company audits 372
31 Auditors'liability 380
32 Non-audit assurance services 394
33 Value for money, performance
evaluation, environmental reporting and
corporate social responsibility reporting
assignments 423
34 Current issues 438
Appendix 1 445
Appendix 2 447
Index 449
FULL CONTENTS
Acknowledgements xi
Preface xiii
How To Pass Auditing Examinations xvi
1 Introduction to auditing - the why of
auditing 1
Introduction 1
Agency theory 1
Financial statements 2
Why is there a need for an audit? 3
Objectives of auditing 4
The auditors' report 5
Directors' responsibility 6
Auditors' responsibility 6
Organisation of the auditing profession 6
Qualities required of auditors 7
Types of audit 7
2 Corporate governance 11
Introduction 11
Cadbury and after 11
Companies Act 2006 12
Sarbanes Oxley - 2002 12
Combined code on corporate governance -
2003 13
Substance over form 14
Report on the directors' responsibilities for the
financial statements 15
Auditors' responsibilities 16
Auditors' duties in respect of compliance with the
combined code 16
Directors' report on internal controls 17
Directors' remuneration disclosure 18
Audit committees 18
Remuneration of auditors 28
The removal of an auditor 28
Resignation of auditors 30
Auditors'duties 31
Auditors' rights 32
The Auditors' report 33
Auditors' rights to attend meetings
Powers of an auditor 36
36
4 Accounting requirements of the
Companies Act 38
Introduction 38
Accounting and accounting records 38
Statutory books 40
Accounting requirements 41
Accounting principles 43
Content - disclosure requirements 43
True and fair override 44
Procedure on completion of the financial
statements 44
Period allowed for filing accounts 45
Abbreviated accounts 45
Publication of accounts 46
Summary accounts 46
Dormant companies 46
5 Auditing and accounting standards and
guidelines 50
Introduction 50
International standards on auditing 50
Practice notes 51
Bulletins 52
Accounting standards 53
The statutory framework for auditing 22
Introduction 22
The Companies Act 2006 22
Requirement to have auditors 23
Who can be an auditor? 23
The rights and duties of an auditor under the
Companies Act 2006 27
Appointment of auditors 27
Rules of professional conduct 57
Introduction 57
Fundamental principles 57
Ethics - general rules 58
Threats 59
Independence 59
Commissions and fees 61
Conflicts of interest 62
viii Full contents
10
Advertising and publicity 63
Remuneration 63
Insider dealing 64
Money laundering 64
Suspicious transactions 65
Whistleblowing 66
Quality control in audit firms 71
Introduction 71
Audit firm organisation 71
Individual audits 73
Reviews 74
Accepting appointment as auditors 78
Introduction 78
Client screening 78
Professional etiquette 79
Letters of Engagement 80
Accounting systems and internal
controls 85
Accounting systems 85
Internal controls 86
Control procedures 89
Control activities in specific areas of a
business 92
Limitations of internal controls 98
Audit planning, audit risk and
materiality 102
Introduction 102
Objectives 102
Required procedures 103
Influences on an audit 104
Stages in the audit 105
Planning the audit 105
Internal control system review 109
Planning the audit work 116
Audit strategies 120
Analytical review procedures 122
The timing of audit work 122
Audit risk 124
Materiality 127
Audit evidence and using the work of an
expert 134
Introduction 134
Financial statements and assertions 135
Sources of evidence 136
Basic techniques for collecting evidence
Using the work of an expert 139
137
12 Audit testing, sampling and analytical
procedures 145
Introduction 145
Forms of audit testing 145
Audit sampling 147
Analytical procedures 155
13 Systems-based auditing 164
Introduction 164
Testing system components 165
The purchases and expenses system 167
The sales system 171
Cash sales 175
The payroll system 176
14 Business risk approach to auditing 184
Introduction 184
External risks 184
Internal risks 187
The client's approach to risk 188
Actions to mitigate risk 190
Why use a business risk approach to auditing? 191
Understanding the business risk approach 192
The implications of the business risk approach for
the audit 193
15 The audit of assets 199
Introduction 199
Aspects to be verified 200
Verification of non-current assets 201
Current assets 205
Stock and work in progress 206
Cut-off 213
Debtors 215
Bank balances 219
Loans 221
Cash 222
16 The audit of liabilities 228
Introduction 228
Verification procedures 228
Trade creditors 229
Accruals 229
Provisions 230
Bank overdrafts and short-term loans 230
Amounts due to group and related companies 231
Full contents ix
Long-term liabilities 231
Share capital and reserves 231
Inclusion of all liabilities 232
Contingent liabilities 233 22
Accounting estimates 235
17 Auditing and computers 240
Introduction 240
Audit risk and the CIS 241
The control environment 241
The audit approach to computerised systems 242
23
18 Audit working papers 247
Introduction 247
Purposes 248
Evidence of work carried out 248
Nature and content of working papers 249
Departure from basic principles 250 24
Content of working papers 250
Sample working papers 250
Standardisation of working papers 256
Finalisation 256
Ownership of books and papers 256
Accountant's lien 257
Retention of working papers 257
19 Internal audit 262 25
Introduction 262
Role of internal audit 262
Differences between internal and external
audit 263
Public sector 264
External auditors and internal audit 264
Outsourcing internal audit services 265
26
20 Errors, frauds and unlawful acts 270
Introduction 270
Errors 270
Fraud and other irregularities 271
The audit approach 274 27
Audit tests and fraud 275
Unlawful acts of clients and their staff 278
Audit issues arising from non-compliance 280
21 Related parties 288
Introduction 288
Disclosure 288
The auditor's duties re related parties 289
Audit procedures 290
Control of the entity 291
Qualified audit reports 291
Service organisations 294
Introduction 294
Why do firms outsource? 294
Audit planning issues 295
Accounting records 297
Audit evidence 297
Reports by service organisation's auditors 298
Evaluation and review 301
Opening balances and comparatives 301
The auditors' interest 302
Subsequent events review 303
Adjusting and non-adjusting events 304
Going concern 312
Introduction 312
Indicators of problems 312
Consequences of going concern 313
Directors'duties 314
The auditors' procedures 314
If events are identified 315
Effect on audit reports 316
Management representations 320
Introduction 320
Contents of a letter 320
Reliance on letter of representation 321
Example of a management representation
letter 321
Refusal to co-operate 323
The final review stage of the audit 327
Introduction 327
Final accounts 327
Procedures 328
Auditors' reports to shareholders 333
Introduction 333
Contents of an auditors' report 333
When is an unqualified report appropriate?
Qualified audit reports 336
Effect of a qualified audit report 337
Issuing modified audit reports 337
Wording modified auditors' reports 339
'Except for' qualifications 340
Listed companies - special provisions 344
336
x Full contents
Emphasis of matter 345
Audit reporting - special circumstances 346
Auditors' liability in respect of audit reports 346
Third parties - disclaimers of liability 347
28 Auditors' reports to directors and
management 351
Introduction 351
Those charged with governance 351
Formal and informal communication 351
The management letter 352
Response by management 355
The report and third parties 356
Example of a management letter 356
29 Group accounts 362
Introduction 362
Audit considerations 363
Reliance on other auditors 364
Auditing investments in subsidiaries and other
undertakings 365
Auditing the consolidation 365
Modified auditors' reports 366
Foreign subsidiaries 366
Joint audits 367
Support letters to subsidiaries 368
30 Small company audits 372
Introduction 372
Small company audit exemption 372
Advantages and disadvantages of an audit 373
Ethical standards 373
The audit of small businesses 374
Specific audit considerations 376
31 Auditors' liability 380
Introduction 380
Criminal law 381
Civil liability under the common law 383
Liability under contract law 384
Liability in tort 385
Minimising risk to audit firms 389
Limited liability partnerships (LLPs) 389
Limiting auditors' liability 390
The future 391
32 Non-audit assurance services 394
Review engagements 394
Negative assurance 400
Prospective financial information 405
Assurance engagements 411
Levels of assurance 416
33 Value for money, performance
evaluation, environmental reporting and
corporate social responsibility reporting
assignments 423
Introduction 423
Value for money 423
Economy, efficiency and effectiveness 424
Performance evaluation 426
Environmental reporting 427
Environmental reporting assignment 429
Corporate social responsibility 433
34 Current issues 438
Introduction 438
Auditing issues 438
Audit challenges 439
Independence 440
Ethics and quality issues 440
Corporate governance 441
New opportunities, new problems 441
Appendix 1 445
Appendix 2 447
Index 449 |
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| author | Millichamp, Alan H. Taylor, John R. |
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| discipline | Wirtschaftswissenschaften |
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| edition | 9. ed. |
| format | Book |
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| genre | (DE-588)4151278-9 Einführung gnd-content |
| genre_facet | Einführung |
| geographic | Großbritannien (DE-588)4022153-2 gnd |
| geographic_facet | Großbritannien |
| id | DE-604.BV023402522 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T21:24:19Z |
| indexdate | 2024-08-01T11:19:40Z |
| institution | BVB |
| isbn | 9781844809400 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016585288 |
| oclc_num | 212835838 |
| open_access_boolean | |
| owner | DE-703 DE-863 DE-BY-FWS DE-11 |
| owner_facet | DE-703 DE-863 DE-BY-FWS DE-11 |
| physical | XX, 459 S. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | South-Western Cengage Learning |
| record_format | marc |
| spellingShingle | Millichamp, Alan H. Taylor, John R. Auditing Auditing Wirtschaftsprüfung (DE-588)4066505-7 gnd |
| subject_GND | (DE-588)4066505-7 (DE-588)4022153-2 (DE-588)4151278-9 |
| title | Auditing |
| title_auth | Auditing |
| title_exact_search | Auditing |
| title_exact_search_txtP | Auditing |
| title_full | Auditing A. H. Millichamp ; J. R. Taylor |
| title_fullStr | Auditing A. H. Millichamp ; J. R. Taylor |
| title_full_unstemmed | Auditing A. H. Millichamp ; J. R. Taylor |
| title_short | Auditing |
| title_sort | auditing |
| topic | Auditing Wirtschaftsprüfung (DE-588)4066505-7 gnd |
| topic_facet | Auditing Wirtschaftsprüfung Großbritannien Einführung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016585288&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT millichampalanh auditing AT taylorjohnr auditing |
Inhaltsverzeichnis
Würzburg Zentralbibliothek Lesesaal
| Signatur: |
1000 QQ 530 M654(9)st |
|---|---|
| Exemplar 1 | ausleihbar Verfügbar Bestellen |