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.

Πίνακας περιεχομένων:

• 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.