The audit process: principles, practice and cases
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Andover, Hampshire
Cengage Learning
2011
|
| Ausgabe: | 5. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XXIX, 833 S. Ill., graph. Darst. 25cm |
| ISBN: | 9781408030493 |
Internformat
MARC
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| 245 | 1 | 0 | |a The audit process |b principles, practice and cases |c Iain Gray ; Stuart Manson |
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Datensatz im Suchindex
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|---|---|
| adam_text | Titel: The audit process
Autor: Gray, Iain
Jahr: 2011
CONTENTS
Acknowledgements xvi
Index of Legal Cases xviii
Preface xix
Walk through tour xxvi
About the website xxix
1 Why are auditors needed? f
Learning objectives 1
Opening remarks 2
Introduction to basic principles through a simple case 3
Case study 1.1: Andrew and James, Part 1 4
Case study 1.1: Andrew and James, Part 2 5
Case study 1.1: Andrew and James, Part 3 6
Case study 1.1: Andrew and James, Part 4 8
Justification of audit 9
Introduction to truth and fairness in accounting 12
Basic audit framework 15
Some initial ideas on an extended role for audit 15
Assurance services 20
Summary of principles 21
Definition of an audit of financial and other information 23
The auditors code: the fundamental principles of independent
auditing 23
Summary 25
Key points of the chapter 26
References 26
Further reading 27
Self-assessment questions (solutions available to students) 27
Self-assessment questions (solutions available to tutors) 28
Topics for class discussion without solutions 28
2 An overview of the postulates and concepts of auditing 29
Learning objectives 29
The importance of theory and concepts in underpinning auditing
practice 30
The postulates of auditing 32
The concepts of auditing: credibility, process, communication,
performance 33
Audit quality 48
Introduction to the audit expectations gap 50
The layers of regulation and control 52
Summary 57
Key points of the chapter 57
References 58
Further reading 58
Self-assessment questions (solutions available to students) 58
Self-assessment questions (solutions available to tutors) 58
Topics for class discussion without solutions 59
3 The meaning and importance of auditor independence: factors affecting
independence and measures to attain it 60
Learning objectives 60
Introduction 61
Independence and the role of audit 61
Definitions of independence 64
Practitioner and profession independence 65
Conflict, power of auditor and client and effect on perceived
independence 70
Published codes of ethics 77
General principles of the IFAC code 78
Audit firm s control environment 80
Safeguards to counter threats to integrity, objectivity and
independence 86
Small entities 101
Other pronouncements on auditor independence 101
Summary 104
Key points of the chapter 104
References 106
Further reading 106
Self-assessment questions (solutions available to students) 106
Self-assessment questions (solutions available to tutors) 107
Topics for class discussion without solutions 107
4 Audit regulation 108
Learning objectives 108
The need for regulation 109
Company law regulation 112
Historical overview of the UK regulatory system in force
until 2003 113
Monitoring audit firms standards 116
Present regulatory system 116
Financial Reporting Council (FRC) 118
The Professional Oversight Board (POB) 119
Accountancy and Actuarial Discipline Board (AADB) 121
Auditing Practices Board (APB) 121
Accounting Standards Board (ASB) 126
Financial Reporting Review Panel (FRRP) 126
Audit monitoring 126
Report of the Coordinating Group on Audit and Accounting issues
(CGAA) 127
Further regulation of auditing by the law and accounting
profession 130
The statutory and practical relationships 130
Rules on appointment, removal and resignation of the auditor 133
Case study 4.1: Rosedale Cosmetics pic, Part 1 134
Case study 4.1: Rosedale Cosmetics pic, Part 2 136
Case study 4.1: Rosedale Cosmetics pic, Part 3 138
Case study 4.1: Rosedale Cosmetics pic, Part 4 141
Case study 4.1: Rosedale Cosmetics pic, Part 5 142
Private companies 145
Case study 4.1: Rosedale Cosmetics pic, Part 6 145
Summary 146
Key points of the chapter 146
References 147
Further reading 148
Suggested solutions to tasks 148
Self-assessment questions (solutions available to students) 150
Self-assessment questions (solutions available to tutors) 151
Topics for class discussion without solutions 152
5 The risk-based approach to audit: audit judgement 153
Learning objectives 153
Why is a risk-based approach to audit an aid to the auditor? 154
Broad approach to minimize audit risk 156
A practical example 167
Case study 5.1: Edengrove Limited 167
Other practical matters 169
Case study 5.2: Kemback Limited, Part 1 173
Case study 5.2: Kemback Limited, Part 2 176
Business risk approach to audit 178
Business risk and inherent risk approaches: similarities and
dissimilarities 181
The business risk approach and smaller clients and smaller audit firms 184
Analytical review as a risk analysis tool 185
Judgement in accounting and auditing and its relationship to risk 186
Management of the audit process 189
The terms of reference provide the audit framework 190
Case study 5.3: Hughes Electronics Limited 191
Planning the assignment 194
Case study 5.4: County Hotel Limited, Part 1 195
Case study 5.4: County Hotel Limited, Part 2 196
Summary 202
Key points of the chapter 203
References 204
Further reading 204
Suggested solutions to tasks 205
Self-assessment questions (solutions available to students) 207
Self assessment questions (solutions available to tutors) 210
Topics for class discussion without solutions 211
6 The search for evidence explained 212
Learning objectives 212
The audit defined as a search for evidence to enable an opinion to be
formed 213
Forming conclusions on the basis of evidence: the exercise of
judgement 216
Reliability of audit evidence (grades of audit evidence) 220
Case study 6.1: Ridgewalk pic 224
The business risk approach to gathering audit evidence 228
The stages of the audit process and the evidential requirements at each
stage 229
Limited assurance and compilation engagements and agreed upon
procedures 232
Conclusion 234
Summary 234
Key points of the chapter 235
References 236
Further reading 236
Self-assessment questions (solutions available to students) 236
Self-assessment questions (solutions available to tutors) 237
Topics for class discussion without solutions 239
7 Systems work: basic ideas 1 240
Learning objectives 240
Introduction 241
Layers of regulation and control expanded 243
Case study 7.1: High Quality Limited (small independent
supermarket) 255
Case study 7.2: Entity in the financial services sector: Caiplie Financial
Services 258
Accounting and quality assurance/control systems 258
General controls 260
Case study 7.3: Cash received system: Horton Limited 265
Summary 281
Key points of the chapter 281
References 283
Further reading 283
Self-assessment questions (solutions available to students) 283
Self-assessment questions (solutions available to tutors) 283
Topics for class discussion without solutions 284
8 Systems work: basic ideas 2 285
Learning objectives 285
Introduction 286
Application controls 286
Data capture/input controls 287
Processing controls 294
Output controls 296
Database systems 297
E-commerce 299
Audit approaches to systems and controls 305
Summary 326
Key points of the chapter 326
Further reading 327
Self-assessment questions (solutions available to students) 327
Self-assessment questions (solutions available to tutors) 328
Topics for class discussion without solutions 328
9 Testing and evaluation of systems 329
Learning objectives 329
Introduction 330
Sales and debtors system 330
Case study 9.1: Broomfield pic: sales and debtors system 330
Payroll system 333
Case study 9.2: Wages payroll: Troston pic 333
Purchases and creditors system 335
Case study 9.3: Broomfield pic: part of purchases and trade creditors
system 337
General and application controls in a sales system 338
Case study 9.4: Burbage Limited 338
Tests of control 341
Evaluation of systems and audit conclusions 353
Summary 355
Key points of the chapter 355
Reference 355
Further reading 355
Self-assessment questions (solutions available to students) 355
Self-assessment questions (solutions available to tutors) 356
Topics for class discussion without solutions 357
10 Substantive testing, computer-assisted audit techniques and audit
programmes 358
Learning objectives 358
Introduction 359
Substantive testing of transactions, account balances and
disclosures 359
Case study 10.1: Powerbase pic: the substantive audit programme for
purchases 361
The use of audit software 364
Directional testing 373
Substantive audit programmes for wages 375
Substantive audit programmes for cash and bank balances 377
Communication of audit matters to those charged with governance
(management letter) 378
Audit management with the computer 383
Summary 385
Key points of the chapter 385
Reference 386
Further reading 386
Self-assessment questions (solutions available to students) 386
Self-assessment questions (solutions available to tutors) 387
Topics for class discussion without solutions 388
Appendix 10.1: Substantive audit programme for production wages:
Troston pic 389
Appendix 10.2: Substantive audit programme for cash/bank:
County Hotel Limited 392
11 Sampling and materiality 395
Learning objectives 395
Introduction 396
What is sampling? 396
Designing and selecting the sample for testing 397
Case study 11.1: An example of judgemental sampling:
Broomfield pic 398
Sample selection methodology 400
Evaluation of test results 404
Monetary unit sampling (MUS) 405
Comparative advantages of statistical and non-statistical
sampling 407
Alternative statistical sampling methods 407
Materiality 408
Summary 419
Key points of the chapter 419
References 420
Further reading 421
Self-assessment questions (solutions available to students) 421
Self-assessment questions (solutions available to tutors) 422
Topics for class discussion without solutions 422
12 Final work: general principles, analytical review of financial statements,
non-current assets and trade receivables 423
Learning objectives 423
Introduction 424
Pre-final work 424
Balance sheet date work 425
Bridging work between conclusion of interim work and the balance sheet
date 427
Analytical procedures 428
Case study 12.1: Kothari Limited: analytical review 431
Case study 12.2: Art Aid Limited: analytical review 437
Detailed final audit work: general matters 441
Tangible non-current assets and depreciation 448
Case study 12.3: Pykestone pic: non-current assets 448
Trade receivables and sales 464
Case study 12.4: Sterndale pic: ageing statement 467
Case study 12.5: Sterndale pic: analytical review of sales and trade
receivables 469
Summary 480
Key points of the chapter 480
Further reading 482
Self-assessment questions (solutions available to students) 483
Self-assessment questions (solutions available to tutors) 483
Topics for class discussion without solutions 484
13 Final work: Specific problems related to inventories, construction
contracts and trade payables 485
Learning objectives 485
Introduction 486
Inventories 486
Analytical procedures 491
Case study 13.1: Billbrook Limited: analysis of inventory, Part 1 491
Case study 13.1: Billbrook Limited: analysis of inventory, Part 2 492
Case study 13.2: Greenburn Limited: stocktaking instructions 498
Valuation of construction contracts 509
Case study 13.3: Graves Limited: construction contracts 510
Trade payables and purchases 515
Analytical procedures 518
Summary 526
Key points of the chapter 526
Further reading 527
Self-assessment questions (solutions available to students) 527
Self-assessment questions (solutions available to tutors) 529
Topics for class discussion without solutions 529
14 Final review: post-balance sheet period, provisions, contingencies, letter
of representation 530
Learning objectives 530
Introduction 531
Post-balance sheet events 531
Provisions, contingent liabilities and contingent assets 537
Going concern 546
Audit work to detect post-balance sheet events and
contingencies 547
Management letter of representation 549
Audit documentation 554
Role of the final review 558
Summary 559
Key points of the chapter 559
Further reading 561
Self-assessment questions (solutions available
to students) 561
Self-assessment questions (solutions available
to tutors) 562
Topics for class discussion without solutions 563
15 Assurance engagements and internal audit 564
Learning objectives 564
Introduction 565
Assurance engagements 565
Case study 15.1: Protecting the environment in an area of scenic
beauty 577
Case study 15.2: Gilling Limited 580
Internal audit 584
Case study 15.3: Greenburn Limited: fleet of vans 585
Case study 15.4: Photocopy costs in an educational institution 587
Case study 15.5: Barnton pic 588
How to make the internal audit function effective 591
Reliance on internal audit by the external auditor 594
Outsourcing of internal audit work 596
Case study 15.6: Internal audit at Troston pic 597
Auditing in the public sector 599
Summary 603
Key points of the chapter 603
Further reading 605
Self-assessment questions (solutions available to students) 605
Self-assessment questions (solutions available to tutors) 607
Topics for class discussion without solutions 608
16 The auditors report 609
Learning objectives 609
Introduction 610
The unmodified opinion 611
The modified audit opinion 626
Disclaimer of responsibility 637
Reporting on corporate governance issues 638
Electronic publication of auditors reports 646
Summary 648
Key points of the chapter 648
Further reading 649
Self-assessment questions (solutions available to students) 650
Self-assessment questions (solutions available to tutors) 651
Topics for class discussion without solutions 653
17 Fraud and going concern 654
Learning objectives 654
Introduction to fraud 655
Responsibility for fraud detection 656
Recent debates relating to fraud 667
Case law relating to fraud 670
Auditing scandals 672
Consideration of law and regulations 674
Introduction to going concern 676
Directors and auditors responsibilities for going concern 677
Reporting on going concern 683
Summary 684
Key points of the chapter 684
References 686
Further reading 686
Appendix 17.1 687
Self-assessment questions (solutions available to students) 687
Self-assessment questions (solutions available to tutors) 688
Topics for class discussion without solutions 689
18 The audit expectations gap and corporate governance 690
Learning objectives 690
The audit expectations gap 691
The causes of the audit expectations gap, possible developments and
solutions 692
Corporate governance 705
Summary 719
Key points of the chapter 719
References 720
Further reading 721
Self-assessment questions (solutions available to students) 721
Self-assessment questions (solutions available to tutors) 722
Topics for class discussion without solutions 723
Appendix 18.1 724
19 The auditor and liability under the law 730
Learning objectives 730
Introduction 731
Criminal liability 731
Civil liability 732
Case law 733
Auditing standards 749
Professional conduct 750
Potential ways of reducing auditor liability 750
Summary 756
Key points of the chapter 757
References 758
Further reading 758
Self-assessment questions (solutions available to students) 759
Self-assessment questions (solutions available to tutors) 760
Topics for class discussion without solutions 761
20 Criticisms and developments in auditing 762
Learning objectives 762
Introduction 763
Regulation of auditing 763
Independence 771
The critics view of the way forward 776
Response to criticisms 779
Audit quality 781
The audit society 795
Summary 809
Key points of the chapter 809
References 810
Further reading 813
Self-assessment questions (solutions available to students) 814
Self-assessment questions (solutions available to tutors) 814
Topics for class discussion without solutions 814
21 Examination hints and final remarks 815
Learning objectives 815
Introduction 816
General examination hints 816
Auditing as an examination subject 819
Final remarks 819
Index 821
|
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| spelling | Gray, Iain Verfasser aut The audit process principles, practice and cases Iain Gray ; Stuart Manson 5. ed. Andover, Hampshire Cengage Learning 2011 XXIX, 833 S. Ill., graph. Darst. 25cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index 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 Irland (DE-588)4027667-3 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 s DE-604 Großbritannien (DE-588)4022153-2 g Irland (DE-588)4027667-3 g DE-188 Wirtschaftsprüfung (DE-588)4066505-7 s Manson, Stuart Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022537086&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Gray, Iain Manson, Stuart The audit process principles, practice and cases 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 (DE-588)4027667-3 |
| title | The audit process principles, practice and cases |
| title_auth | The audit process principles, practice and cases |
| title_exact_search | The audit process principles, practice and cases |
| title_full | The audit process principles, practice and cases Iain Gray ; Stuart Manson |
| title_fullStr | The audit process principles, practice and cases Iain Gray ; Stuart Manson |
| title_full_unstemmed | The audit process principles, practice and cases Iain Gray ; Stuart Manson |
| title_short | The audit process |
| title_sort | the audit process principles practice and cases |
| title_sub | principles, practice and cases |
| topic | Wirtschaftsprüfung (DE-588)4066505-7 gnd Revision Wirtschaft (DE-588)4049674-0 gnd |
| topic_facet | Wirtschaftsprüfung Revision Wirtschaft Großbritannien Irland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022537086&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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