skip to content
Principles of external auditing Preview this item
ClosePreview this item
Checking...

Principles of external auditing

Author: Brenda Porter; David J Hatherly; Jon Simon
Publisher: Chichester, England ; Hoboken, NJ : John Wiley, ©2008.
Edition/Format:   Print book : English : 3rd edView all editions and formats
Summary:
This text provides a comprehensive introduction to the principles and practice of external auditing. It describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. It also covers international auditing and accounting standards and relevant statute and case law.
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy online

Links to this item

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Brenda Porter; David J Hatherly; Jon Simon
ISBN: 9780470018255 0470018259
OCLC Number: 214066476
Description: xvi, 800 pages : illustrations ; 25 cm
Contents: 1. What is Auditing? --
2. The Development of Auditing and Audit Objectives --
3. A Framework of Auditing Concepts --
4. Threats to, and Preservation of, Auditors' Independence --
5. Legal and Professional Duties of Auditors --
6. Auditors' Duties with Respect to Fraud and Non-compliance with Laws and Regulations --
7. Overview of the Audit Process, Audit Evidence, Staffing and Documenting an Audit --
8. Commencing an Audit: Engagement Procedures, Understanding the Client and Identifying Risks --
9. Planning the Audit: Materiality and Audit Risk --
10. Internal Control and the Auditor --
11. Testing Financial Statement Assertions: Substantive Testing --
12. Audit Sampling and Computer-assisted Auditing Techniques (CAATs) --
13. Completion and Review --
14. Auditors' Reports to Users of Financial Statements and to Management --
15. Legal Liability of Auditors --
16. Avoiding and Limiting Auditors' Liability --
17. Environmental Management Systems and Audits --
18. Corporate Responsibility Assurance Engagements --
Appendix 1: Summary of Steps in a Statutory Financial Statement Audit.
Responsibility: Brenda Porter, Jon Simon, David Hatherly.
More information:

Abstract:

This book provides a comprehensive and exacting introduction to the principles and practice of external auditing. It describes and explains, in non-technical language, the nature of the audit  Read more...

Table of Contents:

by clayton994 (WorldCat user on 2008-09-24)

1. What is Auditing? -- 2. The Development of Auditing and Audit Objectives -- 3. A Framework of Auditing Concepts -- 4. Threats to, and Preservation of, Auditors' Independence -- 5. Legal and Professional Duties of Auditors -- 6. Auditors' Duties with Respect to Fraud and Non-compliance with Laws and Regulations -- 7. Overview of the Audit Process, Audit Evidence, Staffing and Documenting an Audit -- 8. Commencing an Audit: Engagement Procedures, Understanding the Client and Identifying Risks -- 9. Planning the Audit: Materiality and Audit Risk -- 10. Internal Control and the Auditor -- 11. Testing Financial Statement Assertions: Substantive Testing -- 12. Audit Sampling and Computer-assisted Auditing Techniques (CAATs) -- 13. Completion and Review -- 14. Auditors' Reports to Users of Financial Statements and to Management -- 15. Legal Liability of Auditors -- 16. Avoiding and Limiting Auditors' Liability -- 17. Environmental Management Systems and Audits -- 18. Corporate Responsibility Assurance Engagements -- Appendix 1: Summary of Steps in a Statutory Financial Statement Audit.

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/214066476> # Principles of external auditing
    a schema:CreativeWork, schema:Book ;
    library:oclcnum "214066476" ;
    library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/1018009#Place/hoboken_nj> ; # Hoboken, NJ
    library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/1018009#Place/chichester_england> ; # Chichester, England
    library:placeOfPublication <http://id.loc.gov/vocabulary/countries/enk> ;
    schema:about <http://id.worldcat.org/fast/821171> ; # Auditing--Data processing
    schema:about <http://experiment.worldcat.org/entity/work/data/1018009#Topic/auditing_procedures> ; # AUDITING PROCEDURES
    schema:about <http://dewey.info/class/657.45/e22/> ;
    schema:about <http://id.worldcat.org/fast/821264> ; # Auditors' reports
    schema:about <http://experiment.worldcat.org/entity/work/data/1018009#Place/grossbritannien> ; # Großbritannien
    schema:about <http://id.worldcat.org/fast/821180> ; # Auditing--Law and legislation
    schema:about <http://experiment.worldcat.org/entity/work/data/1018009#Topic/verification_comptable_legislation> ; # Vérification comptable--Législation
    schema:about <http://id.worldcat.org/fast/821166> ; # Auditing
    schema:about <http://experiment.worldcat.org/entity/work/data/1018009#Topic/auditing_standards> ; # AUDITING STANDARDS
    schema:about <http://experiment.worldcat.org/entity/work/data/1018009#Topic/wirtschaftsprufung> ; # Wirtschaftsprüfung
    schema:about <http://experiment.worldcat.org/entity/work/data/1018009#Topic/auditing_principles> ; # AUDITING PRINCIPLES
    schema:about <http://experiment.worldcat.org/entity/work/data/1018009#Topic/revision> ; # Revision
    schema:about <http://experiment.worldcat.org/entity/work/data/1018009#Topic/verification_comptable> ; # Vérification comptable
    schema:about <http://experiment.worldcat.org/entity/work/data/1018009#Topic/auditing> ; # AUDITING
    schema:about <http://id.loc.gov/authorities/subjects/sh94001483> ; # Auditing--Data processing
    schema:about <http://experiment.worldcat.org/entity/work/data/1018009#Topic/verification_comptable_automatisation> ; # Vérification comptable--Automatisation
    schema:about <http://id.loc.gov/authorities/subjects/sh85009478> ; # Auditing--Law and legislation
    schema:bookEdition "3rd ed." ;
    schema:bookFormat bgn:PrintBook ;
    schema:contributor <http://viaf.org/viaf/51851668> ; # Jon Simon
    schema:contributor <http://viaf.org/viaf/163810064> ; # David J. Hatherly
    schema:copyrightYear "2008" ;
    schema:creator <http://viaf.org/viaf/37078344> ; # Brenda Porter
    schema:datePublished "2008" ;
    schema:description "1. What is Auditing? -- 2. The Development of Auditing and Audit Objectives -- 3. A Framework of Auditing Concepts -- 4. Threats to, and Preservation of, Auditors' Independence -- 5. Legal and Professional Duties of Auditors -- 6. Auditors' Duties with Respect to Fraud and Non-compliance with Laws and Regulations -- 7. Overview of the Audit Process, Audit Evidence, Staffing and Documenting an Audit -- 8. Commencing an Audit: Engagement Procedures, Understanding the Client and Identifying Risks -- 9. Planning the Audit: Materiality and Audit Risk -- 10. Internal Control and the Auditor -- 11. Testing Financial Statement Assertions: Substantive Testing -- 12. Audit Sampling and Computer-assisted Auditing Techniques (CAATs) -- 13. Completion and Review -- 14. Auditors' Reports to Users of Financial Statements and to Management -- 15. Legal Liability of Auditors -- 16. Avoiding and Limiting Auditors' Liability -- 17. Environmental Management Systems and Audits -- 18. Corporate Responsibility Assurance Engagements -- Appendix 1: Summary of Steps in a Statutory Financial Statement Audit."@en ;
    schema:description "This text provides a comprehensive introduction to the principles and practice of external auditing. It describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. It also covers international auditing and accounting standards and relevant statute and case law."@en ;
    schema:exampleOfWork <http://worldcat.org/entity/work/id/1018009> ;
    schema:inLanguage "en" ;
    schema:name "Principles of external auditing"@en ;
    schema:productID "214066476" ;
    schema:publication <http://www.worldcat.org/title/-/oclc/214066476#PublicationEvent/chichester_england_hoboken_nj_john_wiley_2008> ;
    schema:publisher <http://experiment.worldcat.org/entity/work/data/1018009#Agent/john_wiley> ; # John Wiley
    schema:url <http://wwwPage> ;
    schema:url <http://catdir.loc.gov/catdir/enhancements/fy0827/2008013168-t.html> ;
    schema:url <http://swbplus.bsz-bw.de/bsz287593673cov.htm> ;
    schema:url <http://digitool.hbz-nrw.de:1801/webclient/DeliveryManager?pid=2585709&custom%5Fatt%5F2=simple%5Fviewer> ;
    schema:workExample <http://worldcat.org/isbn/9780470018255> ;
    wdrs:describedby <http://www.worldcat.org/title/-/oclc/214066476> ;
    .


Related Entities

<http://catdir.loc.gov/catdir/enhancements/fy0827/2008013168-t.html>
    rdfs:comment "Click for electronic access to table of contents" ;
    .

<http://experiment.worldcat.org/entity/work/data/1018009#Place/chichester_england> # Chichester, England
    a schema:Place ;
    schema:name "Chichester, England" ;
    .

<http://experiment.worldcat.org/entity/work/data/1018009#Place/grossbritannien> # Großbritannien
    a schema:Place ;
    schema:name "Großbritannien" ;
    .

<http://experiment.worldcat.org/entity/work/data/1018009#Topic/auditing_principles> # AUDITING PRINCIPLES
    a schema:Intangible ;
    schema:name "AUDITING PRINCIPLES"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1018009#Topic/auditing_procedures> # AUDITING PROCEDURES
    a schema:Intangible ;
    schema:name "AUDITING PROCEDURES"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1018009#Topic/auditing_standards> # AUDITING STANDARDS
    a schema:Intangible ;
    schema:name "AUDITING STANDARDS"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1018009#Topic/verification_comptable> # Vérification comptable
    a schema:Intangible ;
    schema:name "Vérification comptable"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1018009#Topic/verification_comptable_automatisation> # Vérification comptable--Automatisation
    a schema:Intangible ;
    schema:name "Vérification comptable--Automatisation"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1018009#Topic/verification_comptable_legislation> # Vérification comptable--Législation
    a schema:Intangible ;
    schema:name "Vérification comptable--Législation"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1018009#Topic/wirtschaftsprufung> # Wirtschaftsprüfung
    a schema:Intangible ;
    schema:name "Wirtschaftsprüfung"@en ;
    .

<http://id.loc.gov/authorities/subjects/sh85009478> # Auditing--Law and legislation
    a schema:Intangible ;
    schema:name "Auditing--Law and legislation"@en ;
    .

<http://id.loc.gov/authorities/subjects/sh94001483> # Auditing--Data processing
    a schema:Intangible ;
    schema:name "Auditing--Data processing"@en ;
    .

<http://id.worldcat.org/fast/821166> # Auditing
    a schema:Intangible ;
    schema:name "Auditing"@en ;
    .

<http://id.worldcat.org/fast/821171> # Auditing--Data processing
    a schema:Intangible ;
    schema:name "Auditing--Data processing"@en ;
    .

<http://id.worldcat.org/fast/821180> # Auditing--Law and legislation
    a schema:Intangible ;
    schema:name "Auditing--Law and legislation"@en ;
    .

<http://id.worldcat.org/fast/821264> # Auditors' reports
    a schema:Intangible ;
    schema:name "Auditors' reports"@en ;
    .

<http://viaf.org/viaf/163810064> # David J. Hatherly
    a schema:Person ;
    schema:familyName "Hatherly" ;
    schema:givenName "David J." ;
    schema:name "David J. Hatherly" ;
    .

<http://viaf.org/viaf/37078344> # Brenda Porter
    a schema:Person ;
    schema:familyName "Porter" ;
    schema:givenName "Brenda" ;
    schema:name "Brenda Porter" ;
    .

<http://viaf.org/viaf/51851668> # Jon Simon
    a schema:Person ;
    schema:familyName "Simon" ;
    schema:givenName "Jon" ;
    schema:name "Jon Simon" ;
    .

<http://worldcat.org/isbn/9780470018255>
    a schema:ProductModel ;
    schema:isbn "0470018259" ;
    schema:isbn "9780470018255" ;
    .

<http://wwwPage>
    rdfs:comment "Click for electronic access to table of contents" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.