MTU Library Catalogue

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The audit process : principles, practice and cases / Iain Gray, Stuart Manson, Louise Crawford, Lynn Bradley and Lynn Currie.

By: Gray, Iain, 1934- [author].
Contributor(s): Manson, Stuart [author] | Crawford, Louise (Lecturer in accounting) [author].
Material type: materialTypeLabelBookPublisher: Andover, Hampshire : Cengage Learning, [2024]Edition: Eighth Edition.Description: xxiii, 774 pages : illustrations ; 25 cm.Content type: text Media type: unmediated Carrier type: volumeISBN: 9781473786929 (paperback).Subject(s): AuditingDDC classification: 657.45 | 657.45 GRA
Contents:
Why are auditors needed? -- An overview of the postulates and concepts of auditing -- The meaning and importance of auditor independence: factors affecting independence and measures to attain it -- Audit regulation -- Corporate governance -- Risk -- Evidence -- Systems and Controls -- Testing and evaluation of systems -- Substantive testing and developing audit programmes -- Sampling and materiality -- Final work: General principles and analytical review of financial statements, and management assertions on financial statement headings -- Final work: Non-current assets, trade receivables and financial assets -- Final work: Specific problems relating to inventories, construction contracts, trade payables and financial liabilities -- Final review: Post-balance sheet period, provisions, contingencies, letter of representation -- Assurance engagements and internal audit -- The auditors report -- Fraud and going concern -- The audit expectations gap and audit quality -- The auditor and liability under the law -- Technology , sustainability and contemporary sustainability issues.
List(s) this item appears in: MTU Kerry New Books Summer 2026
Holdings
Item type Current library Call number Status Notes Barcode
General lending MTU Bishopstown Library Lending 657.45 (Browse shelf(Opens below)) Available MTU Cork Module ACCT 9010 - Core reading. 00219438
General lending MTU Kerry North Campus Library First Floor Main 657.45 GRA (Browse shelf(Opens below)) Available MTU Kerry Module ACCT81010 - Recommended reading 38888000932214
Total holds: 0

Enhanced descriptions from Syndetics:

Now in its 8th edition, The Audit Process remains the essential introduction to the principles and practices of auditing for accounting students. With every step of the process carefully explained, the authors highlight the role, process and key function of auditing in today's society and prepare learners for examination success through bespoke activities, examples and exercises.

Includes index.

Why are auditors needed? -- An overview of the postulates and concepts of auditing -- The meaning and importance of auditor independence: factors affecting independence and measures to attain it -- Audit regulation -- Corporate governance -- Risk -- Evidence -- Systems and Controls -- Testing and evaluation of systems -- Substantive testing and developing audit programmes -- Sampling and materiality -- Final work: General principles and analytical review of financial statements, and management assertions on financial statement headings -- Final work: Non-current assets, trade receivables and financial assets -- Final work: Specific problems relating to inventories, construction contracts, trade payables and financial liabilities -- Final review: Post-balance sheet period, provisions, contingencies, letter of representation -- Assurance engagements and internal audit -- The auditors report -- Fraud and going concern -- The audit expectations gap and audit quality -- The auditor and liability under the law -- Technology , sustainability and contemporary sustainability issues.

MTU Kerry Module ACCT81010 - Recommended reading