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The Audit Process: Principles, Practice and Cases Book

The Audit Process: Principles, Practice and Cases
The Audit Process: Principles, Practice and Cases, In this thorough introduction to the audit process, the authors provide a rational and coherent foundation for the appreciation of auditing practice. With the aid of numerous examples, case studies and questions, The Audit Process: Principles, Practice an, The Audit Process: Principles, Practice and Cases has a rating of 3.5 stars
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The Audit Process: Principles, Practice and Cases, In this thorough introduction to the audit process, the authors provide a rational and coherent foundation for the appreciation of auditing practice. With the aid of numerous examples, case studies and questions, The Audit Process: Principles, Practice an, The Audit Process: Principles, Practice and Cases
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  • The Audit Process: Principles, Practice and Cases
  • Written by author Iain Gray
  • Published by Cengage Learning, November 2007
  • In this thorough introduction to the audit process, the authors provide a rational and coherent foundation for the appreciation of auditing practice. With the aid of numerous examples, case studies and questions, The Audit Process: Principles, Practice an
  • This is a key textbook for specialist readers of accounting and finance, either undergraduate or professional, taking a first course in auditing. In this third edition the authors continue to provide a refreshing, imaginative and thorough introduction to
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Pt. 1Study chapters1
1Why are auditors needed?3
2An overview of the postulates and concepts of auditing30
3The meaning and importance of auditor independence57
4Audit regulation98
5The risk-based approach to audit : audit judgement156
6The search for evidence explained204
7Systems work : basic ideas 1227
8Systems work : basic ideas 2273
9Testing and evaluation of systems318
10Substantive testing, computer-assisted audit techniques and audit programmes341
11Sampling and materiality376
12Final work : general principles, analytical review of financial statements, fixed assets and debtors403
13Final work : specific problems related to stocks, long-term contracts and trade creditors463
14Final review : post-balance sheet period, provisions, contingencies, letter of representation and audit of groups511
15Assurance engagements and internal audit545
16The auditors' report584
17Fraud and going concern621
18The audit expectations gap and corporate governance650
19The auditor and liability under the law681
20Criticisms and developments in auditing709
21Examination hints and final remarks751
Pt. 2Examination questions and answers757


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The Audit Process: Principles, Practice and Cases, In this thorough introduction to the audit process, the authors provide a rational and coherent foundation for the appreciation of auditing practice. With the aid of numerous examples, case studies and questions, The Audit Process: Principles, Practice an, The Audit Process: Principles, Practice and Cases

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The Audit Process: Principles, Practice and Cases, In this thorough introduction to the audit process, the authors provide a rational and coherent foundation for the appreciation of auditing practice. With the aid of numerous examples, case studies and questions, The Audit Process: Principles, Practice an, The Audit Process: Principles, Practice and Cases

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