Modern Auditing has become established as one of the leading textbooks for students taking university and professional courses in auditing. This extensively revised third edition continues to provide the reader with a comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing. Aimed at introductory level courses in auditing at undergraduate, graduate and professional levels, it develops the auditing process in a logical and sequential manner enabling the reader to progressively consolidate their understanding of the concepts and process. The book contains a strong pedagogical framework including: chapter overviews, learning objectives and checks, review questions, professional application questions, case studies and a glossary of technical terms. New features include: * Updated coverage of developments in companies legislation, regulation and corporate governance * Discussion of new developments in ethical codes * Coverage of the latest audit risk standards and the impact of the IAASB's Clarity Project * Focus on changes in professional statements and structure and the increasing influence of IFAC
Preface CHAPTER 1 Auditing and the public accounting profession CHAPTER 2 Financial statement audits CHAPTER 3 Professional ethics CHAPTER 4 Auditors' legal liability CHAPTER 5 Audit risk and audit evidence CHAPTER 6 Accepting the engagement and planning the audit CHAPTER 7 Internal control and control risk assessment CHAPTER 8 Audit sampling CHAPTER 9 Designing substantive procedures CHAPTER 10 Auditing sales and trade receivables (debtors) CHAPTER 11 Auditing purchases, trade payables (creditors) and payroll CHAPTER 12 Auditing inventory (stocks) and tangible non-current assets (fixed assets) CHAPTER 13 Auditing cash and investments CHAPTER 14 Completing the audit CHAPTER 15 Reporting on audited financial statements CHAPTER 16 E-commerce and auditing CHAPTER 17 Contemporary issues in auditing Answers to multiple-choice questions Suggested answers to professional application questions Glossary Index
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