Modern Auditing. 3rd Edition

  • ID: 2241292
  • Book
  • 744 Pages
  • John Wiley and Sons Ltd
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Modern Auditing has become established as one of the leading textbooks for students taking university and professional courses in auditing.  This extensively revised third edition continues to provide the reader with a comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing.

Aimed at introductory level courses in auditing at undergraduate, graduate and professional levels, it develops the auditing process in a logical and sequential manner enabling the reader to progressively consolidate their understanding of the concepts and process.

The book contains a strong pedagogical framework including: chapter overviews, learning objectives and checks, review questions, professional application questions, case studies and a glossary of technical terms.

New features include:

- Updated coverage of developments in companies legislation, regulation and corporate governance
- Discussion of new developments in ethical codes
- Coverage of the latest audit risk standards and the impact of the IAASB s Clarity Project
- Focus on changes in professional statements and structure and the increasing influence of IFAC
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Preface

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 trade receivables (debtors)

CHAPTER 11

Auditing purchases, trade payables (creditors) and payroll

CHAPTER 12

Auditing inventory (stocks) and tangible non–current assets (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

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Graham Cosserat
Neil Rodda
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