Product Information
This unique Irish textbook covers the entire audit process undertaken by independent external auditors culminating in their independent auditor's report. It is designed to inform students about the background to auditing, and then lead them in detail through the practicalities of the auditing and assurance process. Uniquely, the text helps students to understand the context in which external auditing process takes place by relating the principles discussed to the relevant sections of the financial statements being audited. Accordingly, a full set of financial statements based on IFRS is included as an appendix to the text. This 2nd edition has been extensively redesigned with a user-friendly, colour-enhanced presentation and rewritten to enhance clarity. Numerous up-to-date, real-life examples have been added to reflect current auditing and financial reporting standards, as well as wider issues in auditing such as auditor's liability. Overall, The 1st edition has been added to and extended by over 40%. Four full new chapters have been added to the text, on: ethics and corporate governance; the audit process; using the work of others; and group audits. An extended introduction has also been added, which includes a significant section on current and future developments in auditing and assurance. OUTLINE OF THE BOOK Introduction (including future developments in auditing and assurance) Part I - The Auditing and Assurance Environment Chapter 1 Assurance Engagements Chapter 2 Ethics and Corporate Governance Chapter 3 Fraud and Compliance with Laws & Regulations Part II - The Audit and Assurance Process: Planning and Controls Chapter 4 The Audit Process Chapter 5 Audit Acceptance and Planning Chapter 6 Gathering Audit Evidence Chapter 7 The Risk Assessment Process Chapter 8 Controls and Control Testing Chapter 9 Auditing in a Computer Environment and e-Commerce Chapter 10 Using the Work of Others Part III - The Audit and Assurance Process: Substantive Procedures Chapter 11 The Audit of Property, Plant and Equipment Chapter 12 The Audit of Inventory Chapter 13 The Audit of Revenue and Receivables Chapter 14 The Audit of Bank and Cash Chapter 15 The Audit of Investments Chapter 16 The Audit of Purchases and Payables Chapter 17 The Audit of Share Capital and Reserves Part IV - The Audit and Assurance Process: Conclusion and Reporting Chapter 18 Audit Work Conclusions Chapter 19 Audit Reports Chapter 20 Group Audits Appendix A - Extant List of Ethical and Auditing Standards and Other Selected Material (FRC) Appendix B - Past Exam Questions Reference List (Chartered Accountants Ireland) Appendix C - Large Company Ltd - Directors' Report and Financial Statements Appendix D - Suggested Solutions to Review QuestionsProduct Identifiers
PublisherChartered Accountants Ireland
ISBN-139781908199461
eBay Product ID (ePID)180399610
Product Key Features
Number of Pages832 Pages
Publication NameExternal Auditing and Assurance: an Irish Textbook
LanguageEnglish
SubjectAccounting
Publication Year2013
TypeTextbook
AuthorChristine Nangle, Martin Nolan
FormatPaperback
Dimensions
Item Height245 mm
Item Weight1389 g
Additional Product Features
Country/Region of ManufactureIreland
Title_AuthorChristine Nangle, Martin Nolan