The Audit Process

The Audit Process

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This is a key textbook for specialist students of accounting and finance, either undergraduate or professional, taking a first course in auditing. In this fourth edition the authors continue to provide a refreshing, imaginative and thorough introduction to the audit process, with a rational and coherent foundation for the appreciation of auditing practice. This Revised ISA edition is entirely up to date with changes post-Enron, with new international auditing standards and IFRS replacing UK accounting standards for the first time.With the aid of numerous examples, case studies and questions, The Audit Process: Principles, Practice and Cases provides a realistic and thought-provoking insight into the individual components of the auditing process in the context of the entire audit. A major strength of the book is its questioning approach, designed to encourage the student to interact with the material.... to improve their readability. The September 2004. clarity project requires that: a€c An objective is set for each ISA. a€c The audit responsibilities of each ISA is made as clear as possible, in particular replacing the word a#39;shoulda#39; with the word a#39;shalla#39; anbsp;...

Title:The Audit Process
Author:Iain Gray, Stuart Manson
Publisher:Cengage Learning EMEA - 2007-03


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