MODERN AUDITING COSSERAT G. Księgarnia

Building on the success of Modern Auditing, this extensively revised second edition continues to provide the reader with comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing.
Aimed at introductory courses in auditing at undergraduate, graduate and professional levels, it develops the auditing process in a logical and sequential manner, enabling the reader progressively to consolidate their understanding of the concepts and process.
The strong pedagogical framework has been retained and includes chapter overviews, learning objectives and checks, review questions, professional application questions, case studies and a glossary of technical terms.
New features include:
Revisions to make this edition wholly compliant with the British adoption of international accounting and auditing standards in 2005
Changes in the regulatory environment, including developments in corporate governance and the new system of regulation of the accounting profession
A chapter on e-commerce and its implications f or control and audit
Supplementary material for lecturers can be found at: www.wileyeurope.com/go/cosserat2ed

Table of Contents

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 debtors.

CHAPTER 11: Auditing purchases, creditors and payroll.

CHAPTER 12: Auditing stocks and tangible 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.

About Author

Graham Cosserat is a qualified accountant with over thirty years' experience in teaching auditing at Kingston University, the University of Technology, Sydney and Nottingham Trent University. He has also been an examiner in auditing for the ACCA (Association of Chartered Certified Accountants

678 pages

Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.