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Klappentext Cases in Auditing presents students with realistic problems in a case study format, which they are required to solve by applying their knowledge of auditing theory and auditing and accounting standards. The cases require the student to adapt auditing techniques to the demands of a particular situation. The author believes that structuring the book in this way gives the student an appreciation of the need for the auditor to identify the key elements of a client's business, and design an audit that is responsive to them. The Second Edition contains updated versions of 14 of the earlier cases and adds 8 new cases covering: an audit of a computerized accounting system; auditor liability; corporate governance; environmental audit; internal audit and the external auditor; ethics and independence; illegal acts by a client; and risk and audit planning. There are questions for discussion and suggestions for suitable reading for each case. Inhaltsverzeichnis Introduction Alhambra Bingo Clubs New audit: Procedures and Planning Elliott Transmitters plc Systems Controls and Weaknesses: Flowcharting Softdream Limited Audit of a Networked Computer System Esparto Limited Analytical Review in Audit Planning The Enormous Electrical Company Audit of a Stocktake Technical Wizardry Limited Audit of a Stock Valuation Warehousemasters Limited Audit of Debtors Britlings Brewery Fixed Assets: Systems and Substantive Tests Mrs Beeton's Kitchens Limited Purchases System: Audit of Creditors and Accruals Golden Foods Limited Resolving Audit Problem Areas Massive Motors Limited Post Balance-Sheet Events, Commitments, Contingencies Holiday Holdings Limited Analytical Review as a Direct Test of Balances Fantasy Fashions Limited Audit Reports: Stock Valuation Brighter Alloys Limited Fraud Banbury Group plc The Auditor and Going Concern Sunrise Holdings plc Auditor Liability The European Hotels Group plc Corporate Governance Environmental Audit Homejoy Products Ltd Pen and Paper plc Internal Audit and the External Auditor Finch and Co. Ethics and Independence Kemico Limited Illegal Acts by a Client Playful Limited Risk and Audit Planning ...
