Principles of External Auditing, 3rd Edition

Auditing / Forensic Accounting

Principles of External Auditing, 3rd Edition

Edited by Brenda Porter · David Hatherly · Jon Simon
John Wiley & Sons (Higher Education) November 2008

Specifications

ISBN-13
9780470018255
Publisher
John Wiley & Sons (Higher Education)
Publication
November 2008
Format
Paperback , 816 pages
Jurisdiction
U.S. ? Countri(es) for reference only

Details

Principles of External Auditing has become established as one of the leading textbooks for students studying auditing. Striking a careful balance between theory and practice, the book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process.

The book covers international auditing and accounting standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology.

New To This Edition:

Includes new material on:
  • International auditing standards
  • International ethical standards
  • Developments in the regulatory environment
  • The impact upon auditing of the new international accounting standards
  • Recent changes in case law affecting auditors

 

Advantage:

  • New edition of one of the best-selling textbooks on auditing
  • Includes comprehensive coverage of the new international auditing standards
  • Strikes a careful balance between theory and practice
  • Designed for students, at either undergraduate or postgraduate level who are interested in understanding the principles that underlie external auditing

Table of Contents

Preface.

What is auditing?

The development of auditing and audit objectives.

A framework of auditing concepts.

Threats to, and preservation of, auditors' independence.

Legal and professional duties of auditors.

Overview of the audit process, audit evidence: staffing and documenting an audit.

Commencing an audit: engagement procedures and gaining an understanding of the client.

Planning the audit and assessing audit risk.

Internal controls and the auditor.

Testing the financial statement assertions: substantive testing.

Introduction to audit sampling and computer assisted auditing techniques (CAATs).

Completion and review.

Auditors' reports to users of financial statements and to management.

Legal liability of auditors.

Avoiding and limiting auditors' liability.

Internal audits.

Environmental audits.

Appendix: Summary of steps in a statutory financial statement audit.

Index.

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