The 13th edition of Auditing will help you become a knowledgeable and adaptable auditor. Key concepts are broken down accessibly, illustrated with 'Real World Auditing' examples and backed up with sound questions to test your knowledge. Find out how AI will impact the day-to-day job of an auditor and how you can prepare for auditing in the era of Industry 4.0.
1. Introduction to Auditing - the Why of Auditing
2. Corporate Governance
3. Critical Thinking and Communication Skills
4. The Statutory Framework
5. Auditing and Accounting Standards and Guidelines
6. Ethical Standards and Rules of Professional Conduct
7. Auditor's Liability
8. Quality Control in Audit Firms
9. Accepting Appointment as Auditors
10. Accounting Systems and Internal Controls
11. Audit Planning, Audit Risk and Materiality
12. Audit Evidence and Using the Work of an Expert
13. Audit Testing, Sampling and Analytical Review Procedures
14. Systems-Based Auditing
15. Risk-Based Auditing
16. The Audit of Assets
17. The Audit of Liabilities
18. Auditing and Computers
19. Audit Working Papers
20. Internal Audit
21. Errors, Fraud and Unlawful Acts
22. Related Parties
23. Use of Service Organizations
24. Subsequent Events and Going Concern
25. Management Representations
26. The Final Review Stage of the Audit
27. Auditor's Reports to Shareholders
28. Auditor's Reports to Directors and Management
29. Group Accounts
30. Review Engagements and Non-Audit Assurance Assignments
31. Public Sector Audit and Value for Money Auditing
32. Performance Evaluation, Environmental Reporting and CSR Reporting Assignments
33. Current Issues
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