Auditing standards : a quick reference / Niall MacLochlainn and Aidan Dunlea.
By: MacLochlainn, Niall
.
Contributor(s): Dunlea, Aidan.
Material type:
BookPublisher: Dublin : Oak Tree Press, 1995Description: 103 p. ; 22 cm. + pbk.ISBN: 1872853951.Subject(s): Auditing -- Standards| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| General lending | MTU Bishopstown Library Lending | 657.450218 (Browse shelf(Opens below)) | 1 | Available | 00076278 |
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Enhanced descriptions from Syndetics:
Formal guidance on the conduct of their work is provided to auditors by the Auditing Practices Board (APB), whose membership is divided between practising auditors and user representatives. APB's guidance is to be found in mandatory Statements of Auditing Standards (SAS) and in the Practice Notes and Bulletins, which indicate best practice.
Introduction -- The development of auditing standards -- Auditing - the legal framework -- Statements of Auditing Standards -- Introductory matters -- Responsibility -- Planning, controlling and recording -- Accounting systems and internal control -- Evidence -- Using the work of others -- Reporting -- Auditing standards and the smaller company -- Statement of Standards for reporting accountants 'Audit Exemption Reports'.