This is a key textbook for specialist students of accounting and finance, either undergraduate or professional, taking a first course in auditing. In this fourth edition the authors continue to provide a refreshing, imaginative and thorough introduction to the audit process, with a rational and coherent foundation for the appreciation of auditing practice. This Revised ISA edition is entirely up to date with changes post-Enron, with new international auditing standards and IFRS replacing UK accounting standards for the first time.With the aid of numerous examples, case studies and questions, The Audit Process: Principles, Practice and Cases provides a realistic and thought-provoking insight into the individual components of the auditing process in the context of the entire audit. A major strength of the book is its questioning approach, designed to encourage the student to interact with the material.System flow charts show data flow through a system, but concentrate more on the way data are affected by the various ... (d) The basic requirement of an accounting system is that it meets the needs of the business for which it is designed.
|Title||:||The Audit Process|
|Author||:||Iain Gray, Stuart Manson|
|Publisher||:||Cengage Learning EMEA - 2007-03|