The thirteenth edition of Auditing is a comprehensive, yet concise and accessible resource for students seeking up-to-date information on international standards, governance and professional insights. With a new focus on auditing in the era of Industry 4.0, the authors redefine the role of the auditor, highlighting the importance of soft skills such as critical thinking, communication and flexibility.
Undergraduate or postgraduate students and those preparing for professional examinations will benefit from engaging 'Real World Auditing' boxes featuring well-known organizations.
1. Introduction to Auditing - the Why of Auditing
2. Corporate Governance
3. The Statutory Framework of Auditing
4. Accounting Requirements of the Companies Act 2006
5. Auditing and Accounting Standards and Guidelines
6. Ethical Standards and Rules of Professional Conduct
7. Auditor's Liability
8. Quality Control in Audit Firms
9. Accepting Appointment as Auditors
10. Accounting Systems and Internal Controls
11. Audit Planning, Audit Risk and Materiality
12. Audit Evidence and Using the Work of an Expert
13. Audit Testing, Sampling and Analytical Review Procedures
14. Systems-Based Auditing
15. Risk-Based Auditing
16. The Audit of Assets
17. The Audit of Liabilities
18. Auditing and Computers
19. Audit Working Papers
20. Internal Audit
21. Errors, Fraud and Unlawful Acts
22. Related Parties
23. Use of Service Organizations
24. Subsequent Events and Going Concern
25. Management Representations
26. The Final Review Stage of the Audit
27. Auditor's Reports to Shareholders
28. Auditor's Reports to Directors and Management
29. Group Accounts
30. Review Engagements and Non-Audit Assurance Assignments
31. Public Sector Audit and Value for Money Auditing
32. Performance Evaluation, Environmental Reporting and Corporate Social Responsibility Reporting Assignments
33. Current Issues
