MTU Library Catalogue

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Current issues in auditing / edited by Michael Sherer and Stuart Turley.

Contributor(s): Sherer, Michael | Turley, Stuart.
Material type: materialTypeLabelBookSeries: P.C.P. accounting & finance series.Publisher: London : P. Chaman Pub., c1991Edition: 2nd ed.Description: iv, 265 p. : ill. ; 24 cm. + pbk.ISBN: 185396090X.Subject(s): Auditing | Auditing -- Law and legislation -- Great BritainDDC classification: 657.45
Contents:
Part I: Credibility -- Audit expectations / Christopher Humphrey -- Fraud - Managements' and Auditors' responsibility for its prevention and detection / D. P. Tweedie -- Independence / Peter Moizer -- Regulating the auditing profession / Stuart Turley and Michael Sherer -- The auditor's liability to third parties / David Gwilliam -- Department of trade and industry investigations / Peter Russell -- Auditing standards and guidelines / Rod Ferrier -- Part II: Forming an audit opinion -- Audit reports / David J. Hatherly and Peter C. B. Skuse -- Evidence and judgement / Robert Gray -- Audit risk / Roger Adams -- Planning for an effective and efficient audit in a computerized environment / Jon Grant -- The rise of analytical auditing procedures / Andrew Higson -- Statistical sampling / Stuart Manson -- Part III: Special contexts -- Auditing in the financial services sector / John Tattersall -- The auditor and the smaller company / Michael J. Page -- Modern internal auditing / Gerald Vinten -- The audit commission / John Greenough -- The audit of central government / David Dewar.
Holdings
Item type Current library Call number Copy number Status Barcode
General lending MTU Bishopstown Library Lending 657.45 (Browse shelf(Opens below)) 1 Available 00156388
Total holds: 0

Includes bibliographical references and indexes.

Part I: Credibility -- Audit expectations / Christopher Humphrey -- Fraud - Managements' and Auditors' responsibility for its prevention and detection / D. P. Tweedie -- Independence / Peter Moizer -- Regulating the auditing profession / Stuart Turley and Michael Sherer -- The auditor's liability to third parties / David Gwilliam -- Department of trade and industry investigations / Peter Russell -- Auditing standards and guidelines / Rod Ferrier -- Part II: Forming an audit opinion -- Audit reports / David J. Hatherly and Peter C. B. Skuse -- Evidence and judgement / Robert Gray -- Audit risk / Roger Adams -- Planning for an effective and efficient audit in a computerized environment / Jon Grant -- The rise of analytical auditing procedures / Andrew Higson -- Statistical sampling / Stuart Manson -- Part III: Special contexts -- Auditing in the financial services sector / John Tattersall -- The auditor and the smaller company / Michael J. Page -- Modern internal auditing / Gerald Vinten -- The audit commission / John Greenough -- The audit of central government / David Dewar.

Table of contents provided by Syndetics

  • Part 1 The Framework and Context of Auditing
  • Debating Audit Expectations
  • Auditor's Responsibilities with Respect to Corporate Fraud
  • A Controversial Issue
  • Independence
  • Corporate Governance and Audit Committees
  • Audit Firms and the Audit Market
  • Changes in the Legal Environment
  • Regulating the Auditing Profession
  • Audit Markets in the European Union
  • Regulation in Belgium, Germany and the Netherlands
  • Part 2 Forming an Audit Opinion
  • The Auditing Practices Board and Auditing Standards in the UK
  • Audit Reports
  • Developments in Audit Approaches
  • From Audit Efficiency to Audit Effectiveness?
  • The Audit Process in Practice
  • Audit Risk and Sampling
  • Audit Automation
  • Improving Quality or Keeping up Appearances?
  • Part 3 Special Contexts
  • The Auditor and the Smaller Company
  • Auditing in the Financial Services Sector
  • The Audit Commission
  • The Audit of Central Government