Ulteriori informazioni
'Modern Auditing' is a core textbook for students taking introductory level courses in auditing at undergraduate, postgraduate and professional levels.
Rodda offers the reader a thorough coverage of the practice of auditing in context of auditing theory and concepts, and the professional responsibilities of the independent auditor. The structure of the book develops the auditing process in a logical and sequential manner, enabling students to progressively consolidate their understanding of the concepts and processes without excessive detail or repetition.
Sommario
Development of audit and assurance services
Statutory audit and regulation
Corporate governance principles and process
Practice management
Professional ethics
Professional liability
Risk assesment
Audit strategy and planning
Principles of audit evidence
Audit procedures and sampling
Evaluating and testing internal controls
Audit of income and associated assets
Audit of revenue expenditures and associated liabilities
Tangible non-current assets and inventories
Cash and investments
Capital and liabilities
Audit completion
Audit reporting
Assurance and related services
CHAPTERS TRANSFERRED TO ON LINE RESOURCES
E-commerce and auditing
Contemporary issues in auditing
Riassunto
'Modern Auditing' is a core textbook for students taking introductory level courses in auditing at undergraduate, postgraduate and professional levels.
Rodda offers the reader a thorough coverage of the practice of auditing in context of auditing theory and concepts, and the professional responsibilities of the independent auditor. The structure of the book develops the auditing process in a logical and sequential manner, enabling students to progressively consolidate their understanding of the concepts and processes without excessive detail or repetition.
