Audit and assurance essentials for professional accountancy exams /

• Κύριος συγγραφέας: Bagshaw, Katharine
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Chichester, West Sussex : John Wiley & Sons Inc., [2013]
• Θέματα: Auditing > Examinations, questions, etc.; Accounting > Examinations, questions, etc.; BUSINESS & ECONOMICS > Auditing.; Accounting.; Auditing.; Electronic books.; Examinations.

 This accessible beginners guide to audit and assurance begins with the fundamentals and expands to cover the details in a more measured way. Using practical examples, it breaks down the often difficult and challenging field of professional accounting. 

 1. Auditors, audits and other types of assurance and passing the exam first time -- 2. Taking on professional work and maintaining standards -- 3. Housekeeping : planning, materiality and documentation -- 4. The core of the audit -- 5. Corporate governance, professional liability, regulation and other current issues -- 6. Audit reporting -- 7. Fraud, money laundering, forensic accounting, financial instruments -- 8. The wider framework : assurance, other engagements, audit quality and quality control -- 9. Smaller entity audits, reviews, compilations, agreed-upon procedures engagements, not-for-profit engagements -- 10. Other assurance engagements.