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| Title: | Principles & Practice of Auditing
: 9th Edition |
| Author: | George Puttick & Sandy van Esch |
| ISBN: | 0702172685 : 9780702172687 |
| Illustrations: | tables |
| Format: | Paperback |
| Size: | 170x245mm |
| Pages: | 1271 |
| Weight: | 1.556 Kg. |
| Published: | Juta Publishing (Academic) - January 2007 |
| List Price: | 39.99 Pounds Sterling |
| Availability: | In Print |
| Subjects: | Management accounting |
The 9th edition of this standard reference for students and practitioners has been completely revised and restructured in line with recent far-reaching global and local changes in the auditing profession.
Preface; Introduction to the origins and history of auditing; Nature and objectives of assurance engagements; Regulation and professional responsibilities of the registered auditor; The audit process, approach, quality control and fraud considerations in an audit of historical financial information; Audit planning; Audit evidence: fundamental concepts; Audit evidence: audit sampling and other means of testing; Audit documentation and working paper files; Understanding the entity and its environment and assessing the risks of material misstatement; Internal control; Detection risk and the design of substantive tests; Auditing revenue transactions and balances; Auditing expenditure transactions and balances; Auditing production/inventory transactions and balances; Auditing human resources, payroll transactions and balances; Auditing investing and financing, transactions and balances; Auditing investment and cash transactions and balances; Audit completion and the auditor's report on annual financial statements; Other engagements and reporting issues; Audit of group financial statements; Corporate governance; Appendices.
