000			01636cam a22002174a 4500
005			20250605164006.0
008			250528s ||||||||||||||||||||||||d
035			_a15800
020			_a1861520107
040			_aGR-AtMCL _bgre _dGR-AtMCL _eAACR2
245	1		_aThe Audit Process / Principles, Practise and Cases: Second Edition
250			_a2nd
260			_bThomson, _c2000
300			_a660
520			_aThe authors provide a rational and coherent foundation for the appreciation of auditing practice. Acknowledgements, Preface, Study Chapters, Why are Auditors Needed?, An Overview of the Postulates and Concepts of Auditing, The Meaning and Importance of Auditor Independence and Factors Affecting Independence and Measures to Attain It, Audit Regulation, The Risk-Based Approach to Audit: Audit Judgement, The Search for Evidence Explained, Systems Work: Basic Ideas, Internal Audit, Controls in Computer Systems; Substantive Testing; Computer Assisted Audit Techniques, Sampling and Materiality, Final Work: General Principles; Analytical Review of Financial Statements; Fixed Assets and Debtors, Final Work: Specific Problems Related to Stocks and Long-Term Contracts and Trade Creditors, Final Review: Post Balance Sheet Period and Contingencies and Letter of Representation and Audit of Groups, The Auditor's Report, Fraud and Going Concern, The Audit Expectations Gap; Corporate Governance, The Auditor and Liability Under the Law, The Radical Critique, Examination Questions and Answers, Index.
700	1		_aGray Iain _91789
700	1		_aManson Stuart _91790
942			_cBK
999			_c1352 _d1352