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基本説明
Covers all the relevant UK and International Auditing Standards and other official pronouncements, practice notes, bulletins and practice statements extant at the time of writing.
Full Description
This text provides a thorough and up-to-date coverage of auditing. It is widely used as a course text on professional accountancy and other business courses. Numerous case studies, exercises, self-testing questions and examination questions are included.
Contents
Introduction; Auditing and the Companies Act; Professional rules; The modern audit; The conduct of the audit; Asset and liability verification; Audit evidence; Review of financial statements; The auditors' report; Particular audits; Planning and control; Holding companies and group accounts; Audits of statements other than profit and loss account and balance sheet; Auditors and the law; EDP and the auditor; Some auditing problem areas; Internal auditing; Current issues; Appendices; Index