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Principles of external auditing / Brenda Porter, Jon Simon, David Hatherly
Livre
Edited by Wiley - 2014
What is auditing?. The development of auditing and its objectives. A framework of auditing concepts. Threats to, and safeguarding of, auditors' independence. Auditors' legal regulatory and professional responsibilities. Auditors' duties with respect to fraud and no-compliance with laws and regulations. Overview of the audit process, audit evidence, staffing and documenting an audits. Commencing an audit: engagement procedures, understanding the client and identifying risks. Planning the audit; materiality and audit risk. Internal control and the external audit. Testing financial statement assertions: substantive testing. Audit sampling and computer assisted auditing techniques (CAATs). Completion and review. Auditors' reports to users of financial statements and to management. Legal liability of auditors. Avoiding and limiting auditors' liability. Corporate responsibility reporting and assurance. The audit expectation-performance gap and proposals for reforming the external audit function.
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