TY  - BOOK
AU  - Spicer, Ernest Evan
AU  - Oppenheim
AU  - Mascarenhas, Amyas ; 
AU  - Turley, Stuart ;
TI  - Spicer's Practical Auditing
SN  - 9780406123008
U1  - 657.45 
PY  - 1990///
CY  - Butterworths, 
PB  - London: 
KW  - Auditing
N1  - Includes index; Part 1 Auditing in perspective: what is an audit; why audit - the auditing environment; auditor behaviour - independence and ethics; liability and the duty of care; collecting audit evidence; reporting an audit opinion; planning and audit objectives; understanding the client's business; audit risk and materiality; inherent and internal control risk; other influences on audit planning; developing an audit strategy and audit programme; work scheduling and staffing the audit; tests of controls; substantive tests; audit sampling; auditing accounting estimates; computer-assisted audit techniques; execution and control; completion reviews; audit clearance procedures; management letters; going concern; consolidated financial statements; the new audit; suggested procedures for specific account balances
N2  - This new edition is an up-to-date document of practice in a major firm and a practical guide to current accounting and auditing standards, their general principles and specific applications
ER  -