Modern auditing /
Graham W. Cosserat and Neil Rodda
- Third Edition
- Chichester, UK : John Wiley & Sons, c2009.
- ix, 733 pages : illustrations ; 25 cm.
Includes index.
Auditing and the public accounting profession -- Financial statement audits -- Professional ethics -- Auditors' legal liability -- Audit risk and audit evidence -- Accepting the engagement and planning the audit -- Internal control and control risk assessment -- Audit sampling -- Designing substantive procedures -- Auditing sales and trade receivables (debtors) -- Auditing purchases, trade payables (creditors) and payroll -- Auditing inventory (stocks) and tangible non-current assets (fixed assets) -- Auditing cash and investments -- Completing the audit -- Reporting on audited financial statements -- E-commerce and auditing -- Contemporary issues in auditing