TY  - BOOK
AU  - PORTER, B.
AU  - SIMON, J. 
AU  - HATHERLY, D.
TI  -  Principles of external auditing
SN  - 9780470974452
U1  - 657.45 POR 
PY  - 2014///
CY  - West Sussex
PB  - John Wiley & Sons. Ltd
KW  -  Auditing
KW  - Auditing Data processing
KW  - Auditors' reports
KW  - Auditing Law and legislation
N1  - 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
N2  - 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
ER  -