Auditing. A Practical Approach. 2nd Edition

  • ID: 3335911
  • Book
  • 528 Pages
  • John Wiley and Sons Ltd
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Auditing: A Practical Approach 2e is not just another auditing text.

As the title suggests, the textbook focuses on how audits are conducted in practice and provides a very different approach to studying auditing. The practical orientation of the text will provide greater insight into how an audit is conducted and the issues that are of greatest concern to practising auditors.

The text introduces the various stages of an audit in a succinct and understandable manner. As a student studying auditing, you will be well suppor ted with a clear and succinct writing style, unique pedagogical features including a diagrammatic flowchart depicting the stages of an audit with its progress though the text, a hypothetical case study that provides a continuous example of how the concepts discussed may apply in practice and ample end–of–chapter activities.

Wiley wishes you success in your accounting studies

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Preface x

Acknowledgements xviii

1. Introduction and overview of audit and assurance 2

2. Ethics, legal liability and client acceptance 48

3. Risk assessment I 86

4. Risk assessment II 122

5. Audit evidence 160

6. Gaining an understanding of the client s system of internal controls 200

7. Sampling and overview of the risk response phase of the audit 240

8. Execution of the audit testing of controls 284

9. Execution of the audit performing substantive procedures 320

10. Substantive testing and balance sheet accounts 354

11. Substantive testing and income statement accounts 404

12. Completing and reporting on the audit 434

Appendix 468

Glossary 487

Index 493

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Robyn Moroney
Fiona Campbell
Jane Hamilton
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