TY  - BOOK
AU  - Gray, Iain.
AU  - Manson, Stuart.
TI  - The audit process: principles, practice and cases.
SN  - 9781844806782
AV  - HF5667.G78 
PY  - 2008///
CY  - Hampshire, UK
PB  - South-Western Cengage Learning, 
N1  - Includes index; Contents: Why are auditors needed? -- An overview of the postulates and concepts of auditing -- The meaning and importance of auditor independence: factors affecting independence and measures to attain it -- Audit regulation -- The risk-based approach to audit: audit judgement -- The search for evidence explained -- Systems work: basic ideas 1 -- Systems work: basic ideas 2 -- Testing and evaluation systems -- Substantive testing, computer-assisted audit techniques and audit programmes -- Sampling and materiality -- Final work: general principles, analytical review of financial statements,fixed assets and debtors -- Final work: specific problems related to stocks, long-term contracts and trade creditors -- Final review: post-balance sheets period, provisions, contingencies, letters of representation -- Assurance engagements and internal audit -- The auditor's report -- Fraud and going concern -- The audit expectations gap and corporate governance -- The auditor and liability under the law -- Criticisms and developments in auditing -- Examination hints and final remarks
ER  -