Principles of external auditing (Record no. 10972)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02085nam a2200277 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9780470974452 |
| Terms of availability | TZS 233,053/= |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MUL |
| Language of cataloging | eng. |
| Description conventions | AACR |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.45 POR |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | PORTER, B. |
| 245 ## - TITLE STATEMENT | |
| Title | Principles of external auditing |
| Statement of responsibility, etc | /Brenda Porter, Jon Simon and David Hatherly |
| 250 ## - Edition Statement | |
| Edition statement | 4th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | West Sussex: |
| Name of publisher | John Wiley & Sons. Ltd, |
| Year of publication | c 2014. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | xx, 861 p. : |
| Other physical details | ill. ; |
| Dimensions | 25 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes references and index p. 843 - 861 |
| 505 ## - Formatted Contents | |
| Formatted contents note | What is auditing?<br/>The development of auditing and its objectives<br/>A framework of auditing concepts<br/>Threats to, and safeguarding of, auditors' independence<br/>Auditors' legal regulatory and professional responsibilities<br/>Auditors' duties with respect to fraud and no-compliance with laws and regulations<br/>Overview of the audit process, audit evidence, staffing and documenting an audits<br/>Commencing an audit: engagement procedures, understanding the client and identifying risks<br/>Planning the audit; materiality and audit risk<br/>Internal control and the external audit<br/>Testing financial statement assertions: substantive testing<br/>Audit sampling and computer assisted auditing techniques (CAATs)<br/>Completion and review<br/>Auditors' reports to users of financial statements and to management<br/>Legal liability of auditors<br/>Avoiding and limiting auditors' liability<br/>Corporate responsibility reporting and assurance<br/>The audit expectation-performance gap and proposals for reforming the external audit function |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Striking a careful balance between theory and practice, this text describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. Sets auditing in the context of corporate accountability and responsible corporate governance |
| 546 ## - LANGUAGE NOTE | |
| Language note | eng. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Auditing |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Auditing Data processing |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Auditors' reports |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Auditing Law and legislation |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | SIMON, J. |
| Titles and other words associated with a name | (Author) |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | HATHERLY, D. |
| Titles and other words associated with a name | (Author) |
| 942 ## - ADDED ENTRY ELEMENTS | |
| Item type | Book |
| Withdrawn status | Lost status | Damaged status | Not for loan | Permanent Location | Current Location | Date acquired | Source of acquisition | Full call number | Accession Number | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mzumbe University Main Campus Library | Mzumbe University Main Campus Library | 22/01/2025 | HEET | 657.45 POR | 0087191 | 1 | 09/06/2025 | Book |