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Principles of External Auditing Book

Principles of External Auditing
Principles of External Auditing, 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 function and the principles of the audit process.
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Principles of External Auditing, 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 function and the principles of the audit process. The book , Principles of External Auditing
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  • Principles of External Auditing
  • Written by author Brenda Porter
  • Published by Wiley, John & Sons, Incorporated, October 2008
  • 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 function and the principles of the audit process. The book
  • The 2nd edition of Principles of External Auditing provides a comprehensive introduction to the principles and practice of external auditing in the UK. It describes and explains, in non-technical language, the nature of the audit function and the principl
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Preface
Ch. 1What is auditing?1
Ch. 2The development of auditing and audit objectives17
Ch. 3A framework of auditing concepts41
Ch. 4Threats to, and preservation of, auditors' independence71
Ch. 5Legal and professional duties of auditors97
Ch. 6Overview of the audit process, audit evidence: staffing and documenting an audit147
Ch. 7Commencing an audit: engagement procedures and gaining an understanding of the client183
Ch. 8Planning the audit and assessing audit risk203
Ch. 9Internal controls and the auditor237
Ch. 10Testing the financial statement assertions: substantive testing273
Ch. 11Introduction to audit sampling and computer assisted auditing techniques (CAATs)303
Ch. 12Completion and review335
Ch. 13Auditors' reports to users of financial statements and to management365
Ch. 14Legal liability of auditors407
Ch. 15Avoiding and limiting auditors' liability455
Ch. 16Internal audits497
Ch. 17Environmental audits533
AppSummary of steps in a statutory financial statement audit587
Index599


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Principles of External Auditing, 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 function and the principles of the audit process.
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Principles of External Auditing, 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 function and the principles of the audit process.
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Principles of External Auditing

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Principles of External Auditing, 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 function and the principles of the audit process.
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