000			01624nam a22001817a 4500
008			180731b xxu||||| |||| 00| 0 eng d
020			_a9781844806782
050			_aHF5667.G78
100			_aGray, Iain.
245			_aThe audit process: principles, practice and cases. / _cIain Gray and Stuart Manson.
250			_a4th ed.
260			_aHampshire, UK : _bSouth-Western Cengage Learning, _c2008.
300			_axxi, 808p. : _bill. ; _c25 cm.
500			_aIncludes index.
505			_aContents: 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.
700			_aManson, Stuart.
942			_2lcc _cBK
999			_c6612 _d14112