Auditing: A Practical Approach, 3rd Edition

Name: Auditing: A Practical Approach, 3rd Edition
Brand: John Wiley & Sons
SKU: 9780730364573
Price: 870.00 HKD
Availability: InStock
Author: Robyn Moroney; Fiona Campbell; Jane Hamilton
ISBN: 9780730364573

Edited by Robyn Moroney · Fiona Campbell · Jane Hamilton

John Wiley & Sons August 2018

Specifications

ISBN-13: 9780730364573
Publisher: John Wiley & Sons
Publication: August 2018
Format: Paperback , 464 pages
Jurisdiction: International ? Countri(es) for reference only

Details

The second edition of Financial Reporting (Loftus et al.) provides both a conceptual understanding and a practical application of the accounting standards. For students, an understanding of the conceptual basis of accounting and the rationale behind the principles is crucial to the consistent application of standards in a variety of practical contexts.

Chapter 1 Introduction and overview of audit and assurance

Chapter 2 Ethics, legal liability and client acceptance

Chapter 3 Risk assessment I

Chapter 4 Risk assessment II

Chapter 5 Audit evidence

Chapter 6 Gaining an understanding of the client’s system of internal controls

Chapter 7 Sampling and overview of the risk response phase of the audit

Chapter 8 Execution of the audit — testing of controls

Chapter 9 Execution of the audit — performing substantive procedures

Chapter 10 Substantive testing and balance sheet accounts

Chapter 11 Substantive testing and income statement accounts

Chapter 12 Completing and reporting on the audit