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Spicer's Practical Auditing

Contributor(s): Material type: TextTextPublication details: London: Butterworths, 1990Edition: 18th editionDescription: xvi, 343 pISBN:
  • 9780406123008
  • 0406123004
Subject(s): DDC classification:
  • 657.45 SPI
Contents:
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.
Summary: 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.
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Holdings
Item type Current library Collection Call number Status Date due Barcode Item holds
Lending Books Lending Books Main Library Stacks Reference 657.45 SPI (Browse shelf(Opens below)) Available 002145
Lending Books Lending Books Main Library Reference REF 657.45 SPI (Browse shelf(Opens below)) Available 002146
Total holds: 0

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.

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.

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