Modern Auditing

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 governanceDiscussion of new developments in ethical codesCoverage of the latest audit risk standards and the impact of the IAASB’s Clarity ProjectFocus on changes in professional statements and structure and the increasing influence of IFAC

Spis treści:
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 tang ible 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


Nota biograficzna:
Graham Cosserat is now retired following a career that included 30 years’ experience in teaching auditing at Kingston University, the University of Technology, Sydney and Nottingham Trent University.  He also worked as an examiner in auditing for the ACCA (Association of Chartered Certified Accountants).
Neil Rodda is a Senior Lecturer at Manchester Metropolitan University where he has taught courses in auditing and financial reporting since 1991.  He also has considerable professional experience including work as an audit manager for KPMG and as a director of an enterprise agency. Neil Rodda has also worked with the ACCA both as a marker of professional examinations and as an author of various study materials.

Okładka tylna:
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 governanceDiscussion of new developments in ethical codesCoverage of the latest audit risk standards and the impact of the IAASB’s Clarity ProjectFocus on changes in professional statements and structure and the increasing influence of IFAC