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Modern Auditing, 3rd Edition

Modern Auditing, 3rd Edition

Graham Cosserat, Neil Rodda

ISBN: 978-E-UDT-E0039-3

Jul 2011

744 pages

$60.95

Description

Modern Auditing offers the reader a thorough coverage of the practice of auditing in context of auditing theory and concepts, and the professional responsibilities of the independent auditor. The structure of the book develops the auditing process in a logical and sequential manner, enabling students to progressively consolidate their understanding of the concepts and processes without excessive detail or repetition.  

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Preface

CHAPTER 1

Auditing and the public accounting profession

CHAPTER 2

Financial statement audits

CHAPTER 3

Professional ethics

CHAPTER 4

Auditors’ legal liability

CHAPTER 5

Audit risk and audit evidence

CHAPTER 6

Accepting the engagement and planning the audit

CHAPTER 7

Internal control and control risk assessment

CHAPTER 8

Audit sampling

CHAPTER 9

Designing substantive procedures

CHAPTER 10

Auditing sales and trade receivables (debtors)

CHAPTER 11

Auditing purchases, trade payables (creditors) and payroll

CHAPTER 12

Auditing inventory (stocks) and tangible non-current assets (fixed assets)

CHAPTER 13

Auditing cash and investments

CHAPTER 14

Completing the audit

CHAPTER 15

Reporting on audited financial statements

CHAPTER 16

E-commerce and auditing

CHAPTER 17

Contemporary issues in auditing

Answers to multiple-choice questions

Suggested answers to professional application questions

Glossary

Index

Thorough update, including:
  • Coverage of key new standards produced by the IAASB
  • Discussion of increasing importance of role of IFAC
  • Update on companies legislation and regulation
  • Review of developments in ethical codes
  • A Strong pedagogical framework that includes chapter overviews, learning objectives, case studies, review questions and professional application questions.
  • Comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing.
  • A chapter on e-commerce and its implication for control and audit
  • Wholly compliant with international accounting and auditing standards
  • A companion website featuring an instructors manual and PowerPoint slides