Auditing:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London <<[u.a.]>>
Continuum
2002
|
| Ausgabe: | 8. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 440 S. |
| ISBN: | 082645500X 0826458556 |
Internformat
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Datensatz im Suchindex
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| adam_text | 1
Contents
Page
Acknowledgements viii
Preface ix
How to pass auditing examinations x
Introduction to auditing
1. Introduction to auditing - title why of auditing 1
Auditing and the Companies Act
2. The rights and duties of an auditor under the Companies Act 8
3. The auditor and the Companies Act 16
4. Accounting records 25
5. Accounting requirements of the Companies Act 29
Professional rules
6. Auditing standards and guidelines 37
7. Accounting standards and the auditor 41
8. Rules of professional conduct 44
9. Letters of engagement 55
The modern audit
10. The modern audit-stages 60
11. The timing of audit work 70
12. Objectives and general principles 75
The conduct of the audit
13. Accounting systems 80
14. Internal controls 84
15. Audit testing 104
16. Analytical review techniques 114
17. Working papers 122
18. Reports to directors or management 147
19. The auditor and errors and fraud 156
Asset and liability verification
20. Asset verification 168
21. Current asset verification 176
22. Stock and work in progress 184
23. Liability verification 196
Audit evidence
24. Audit evidence 208
Contents
25. Business risk 216
26. Audit risk 222
27. Statistical and other sampling methods 230
28. Reliance on other specialists 244
29. Service organisations 249
Review of financial statements
30. The final review stage of the audit 254
31. The true and fair view 260
32. Representations by management 266
Planning and control of audits
33. Planning 272
34. Quality control 279
The auditors report
35. The auditors report 285
36. Qualified audit reports 293
37. Events after the balance sheet date 306
38. Going concern 311
39. Opening balances and comparatives 319
40. Auditing and accounting standards 324
Particular audits
41. The first audit 329
42. Small companies 336
43. Audits of different types of businesses 345
Internal auditing
44. Internal auditing °*
45. Reliance on internal audit 355
Auditors and the lav/
46. Auditors liability 3^
47. Unlawful acts of clients and their staffs 370
Corporate governance
48. Corporate governance
Compilation reports
49. Compilation reports and direct reporting engagements 382
Information technology
50. Computers and the auditor
Groups of companies
r 394
51. Group accounts
Contents
52. Other statements and interim accounts 404
Some auditing problem areas
53. Related parties 411
54. Reservation of title 416
Current issues
55. Current issues 418
56. Environmental matters and auditing 426
57. Auditing theory 432
Index 439
|
| adam_txt |
1
Contents
Page
Acknowledgements viii
Preface ix
How to pass auditing examinations x
Introduction to auditing
1. Introduction to auditing - title why of auditing 1
Auditing and the Companies Act
2. The rights and duties of an auditor under the Companies Act 8
3. The auditor and the Companies Act 16
4. Accounting records 25
5. Accounting requirements of the Companies Act 29
Professional rules
6. Auditing standards and guidelines 37
7. Accounting standards and the auditor 41
8. Rules of professional conduct 44
9. Letters of engagement 55
The modern audit
10. The modern audit-stages 60
11. The timing of audit work 70
12. Objectives and general principles 75
The conduct of the audit
13. Accounting systems 80
14. Internal controls 84
15. Audit testing 104
16. Analytical review techniques 114
17. Working papers 122
18. Reports to directors or management 147
19. The auditor and errors and fraud 156
Asset and liability verification
20. Asset verification 168
21. Current asset verification 176
22. Stock and work in progress 184
23. Liability verification 196
Audit evidence
24. Audit evidence 208
Contents
25. Business risk 216
26. Audit risk 222
27. Statistical and other sampling methods 230
28. Reliance on other specialists 244
29. Service organisations 249
Review of financial statements
30. The final review stage of the audit 254
31. The true and fair view 260
32. Representations by management 266
Planning and control of audits
33. Planning 272
34. Quality control 279
The auditors' report
35. The auditors'report 285
36. Qualified audit reports 293
37. Events after the balance sheet date 306
38. Going concern 311
39. Opening balances and comparatives 319
40. Auditing and accounting standards 324
Particular audits
41. The first audit 329
42. Small companies 336
43. Audits of different types of businesses 345
Internal auditing
44. Internal auditing °*
45. Reliance on internal audit 355
Auditors and the lav/
46. Auditors' liability 3^
47. Unlawful acts of clients and their staffs 370
Corporate governance
48. Corporate governance
Compilation reports
49. Compilation reports and direct reporting engagements 382
Information technology
50. Computers and the auditor
Groups of companies
r 394
51. Group accounts
Contents
52. Other statements and interim accounts 404
Some auditing problem areas
53. Related parties 411
54. Reservation of title 416
Current issues
55. Current issues 418
56. Environmental matters and auditing 426
57. Auditing theory 432
Index 439 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T22:33:52Z |
| indexdate | 2024-07-09T21:23:54Z |
| institution | BVB |
| isbn | 082645500X 0826458556 |
| language | English |
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| physical | XVI, 440 S. |
| publishDate | 2002 |
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| publishDateSort | 2002 |
| publisher | Continuum |
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| spelling | Millichamp, Alan H. Verfasser aut Auditing A. H. Millichamp 8. ed. London <<[u.a.]>> Continuum 2002 XVI, 440 S. txt rdacontent n rdamedia nc rdacarrier Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf 1\p (DE-588)4151278-9 Einführung gnd-content Großbritannien (DE-588)4022153-2 g Wirtschaftsprüfung (DE-588)4066505-7 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=016845775&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 |
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| title | Auditing |
| title_auth | Auditing |
| title_exact_search | Auditing |
| title_exact_search_txtP | Auditing |
| title_full | Auditing A. H. Millichamp |
| title_fullStr | Auditing A. H. Millichamp |
| title_full_unstemmed | Auditing A. H. Millichamp |
| title_short | Auditing |
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