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Auditing: A Practical Approach, 3rd Edition

Auditing: A Practical Approach, 3rd Edition

作者： Robyn Moroney; Fiona Campbell; Jane Hamilton
出版商： John Wiley & Sons
ISBN: 9780730364573
出版时间 August 2018
规格： Paperback , 464 pages
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

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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

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