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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 governance Discussion of new developments in ethical codes Coverage of the latest audit risk standards and the impact of the IAASB's Clarity Project Focus on changes in professional statements and structure and the increasing influence of IFAC
| ISBN | 0470319739 | | Pages | 744 | | ISBN13 | 9780470319734
(What's this?) | | Volumes | 1 | | Publisher | John Wiley and Sons Ltd | | Weight (grammes) | 1402 | | Imprint | John Wiley & Sons Ltd | | Published in | Chichester | | Format | Paperback | | Height (mm) | 245 | | Publication date | 05 Dec 2008 | | Width (mm) | 190 | | Library of Congress | 2008032149 | | Spine width (mm) | 40 | | DEWEY | 657.45 | | Academic level | Professional / Scholarly | | DEWEY edition | DC22 | |
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| Ch. 1 | | Auditing and the Public Accounting Profession | | 1 | | Ch. 2 | | Financial Statement Audits | | 37 | | Ch. 3 | | Professional Ethics | | 71 | | Ch. 4 | | Auditors' Legal Liability | | 111 | | Ch. 5 | | Audit Risk and Audit Evidence | | 141 | | Ch. 6 | | Accepting the Engagement and Planning the Audit | | 183 | | Ch. 7 | | Internal Control and Control Risk Assessment | | 225 | | Ch. 8 | | Audit Sampling | | 269 | | Ch. 9 | | Designing Substantive Procedures | | 307 | | Ch. 10 | | Auditing Sales and Trade Receivables (Debtors) | | 341 | | Ch. 11 | | Auditing Purchases, Trade Payables (Creditors) and Payroll | | 383 | | Ch. 12 | | Auditing Inventories (Stocks) and Tangible Noncurrent Assets (Fixed Assets) | | 421 | | Ch. 13 | | Auditing Cash and Investments | | 461 | | Ch. 14 | | Completing the Audit | | 501 | | Ch. 15 | | Reporting on Audited Financial Statements | | 529 | | Ch. 16 | | E-Commerce and Auditing | | 575 | | Ch. 17 | | Contemporary Issues in Auditing | | 603 | | | | Answers to Multiple-Choice Questions | | 639 | | | | Suggested Answers to Professional Application Questions | | 651 | | | | The IAASB's Glossary of Terms | | 703 | | | | Index | | 719 |
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