TY  - BOOK
AU  - Cosserat, Graham W.
AU  - Rocdda neil, Rodda
TI  - Modern auditing / 
SN  - 9780470319734
AV  - HF 5667 .C67 2009 
PY  - 2009///
CY  - Chichester, UK
PB  - John Wiley & Sons
KW  - AUDITING
N1  - 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
ER  -