Principles of external auditing /Brenda Porter, Jon Simon and David Hatherly

By:

PORTER, B

Contributor(s):

Material type: Text

TextPublication details: West Sussex: John Wiley & Sons. Ltd, c 2014.Edition: 4th edDescription: xx, 861 p. : ill. ; 25 cmISBN:

9780470974452

Subject(s):

DDC classification:

657.45 POR

Contents:

What is auditing? The development of auditing and its objectives A framework of auditing concepts Threats to, and safeguarding of, auditors' independence Auditors' legal regulatory and professional responsibilities Auditors' duties with respect to fraud and no-compliance with laws and regulations Overview of the audit process, audit evidence, staffing and documenting an audits Commencing an audit: engagement procedures, understanding the client and identifying risks Planning the audit; materiality and audit risk Internal control and the external audit Testing financial statement assertions: substantive testing Audit sampling and computer assisted auditing techniques (CAATs) Completion and review Auditors' reports to users of financial statements and to management Legal liability of auditors Avoiding and limiting auditors' liability Corporate responsibility reporting and assurance The audit expectation-performance gap and proposals for reforming the external audit function

Summary: 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

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Item type	Current library	Home library	Call number	Copy number	Status	Barcode
Book	Mzumbe University Main Campus Library	Mzumbe University Main Campus Library	657.45 POR (Browse shelf(Opens below))	1	Available	0087191

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Includes references and index p. 843 - 861

What is auditing?
The development of auditing and its objectives
A framework of auditing concepts
Threats to, and safeguarding of, auditors' independence
Auditors' legal regulatory and professional responsibilities
Auditors' duties with respect to fraud and no-compliance with laws and regulations
Overview of the audit process, audit evidence, staffing and documenting an audits
Commencing an audit: engagement procedures, understanding the client and identifying risks
Planning the audit; materiality and audit risk
Internal control and the external audit
Testing financial statement assertions: substantive testing
Audit sampling and computer assisted auditing techniques (CAATs)
Completion and review
Auditors' reports to users of financial statements and to management
Legal liability of auditors
Avoiding and limiting auditors' liability
Corporate responsibility reporting and assurance
The audit expectation-performance gap and proposals for reforming the external audit function

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

eng.

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