000			02085nam a2200277 4500
005			20250609084548.0
020			_a9780470974452 _cTZS 233,053/=
040			_aMUL _beng. _eAACR
082			_a657.45 POR
100			_aPORTER, B.
245			_a Principles of external auditing _c/Brenda Porter, Jon Simon and David Hatherly
250			_a4th ed.
260			_aWest Sussex: _bJohn Wiley & Sons. Ltd, _cc 2014.
300			_axx, 861 p. : _bill. ; _c25 cm.
504			_aIncludes references and index p. 843 - 861
505			_aWhat 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
520			_aStriking 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			_aeng.
650			_a Auditing
650			_aAuditing Data processing
650			_aAuditors' reports
650			_aAuditing Law and legislation
700			_aSIMON, J. _c(Author)
700			_aHATHERLY, D. _c(Author)
942			_cBK
999			_c10972 _d10972