Auditing : / A. H. Millichamp an instructional manual for accounting students

By:

Millichamp, A. H. (Alan H.)

Material type: Text

TextPublication details: London : DP publications, c1996. Edition: 7th edDescription: viii, 566 p. : ill.; 25 cmISBN:

9781858052144

Subject(s):

DDC classification:

657.45 MIL

Contents:

Acknowledgements viii Preface ix How to pass auditing examinations x Introduction to auditing Introduction to auditing - the why of auditing 1 (7) Auditing and the Companies Act The rights and duties of an auditor under the Companies Act 8 (8) The auditor and the Companies Act 16 (9) Accounting records 25 (4) Accounting requirements of the Companies Act 29 (8) Professional rules Auditing standards and guidelines 37 (4) Accounting standards and the auditor 41 (3) Rules of professional conduct 44 (11) Letters of engagement 55 (5) The modern audit The modern audit - stages 60 (10) The timing of audit work 70 (5) Objectives and general principles 75 (5) The conduct of the audit Accounting systems 80 (4) Internal controls 84 (20) Audit testing 104 (10) Analytical review techniques 114 (8) Working papers 122 (25) Reports to directors or management 147 (9) The auditor and errors and fraud 156 (12) Asset and liability verification Asset verification 168 (8) Current asset verification 176 (8) Stock and work in progress 184 (12) Liability verification 196 (12) Audit evidence Audit evidence 208 (8) Business risk 216 (6) Audit risk 222 (8) Statistical and Other sampling methods 230 (14) Reliance on other specialists 244 (5) Service organisations 249 (5) Review of Financial statements The final review stage of the audit 254 (6) The true and fair view 260 (6) Representations by management 266 (6) Planning and control of audits Planning 272 (7) Quality control 279 (6) The auditors' report The auditors' report 285 (8) Qualified audit reports 293 (13) Events after the balance sheet date 306 (5) Going concern 311 (8) Opening balances and comparatives 319 (5) Auditing and accounting standards 324 (5) Particular audits The first audit 329 (7) Small companies 336 (9) Audits of different types of businesses 345 (4) Internal auditing Internal auditing 349 (6) Reliance on internal audit 355 (6) Auditors and the law Auditors' liability 361 (9) Unlawful acts of clients and their staffs 370 (8) Corporate governance Corporate governance 378 (4) Compilation Reports Compilation reports and direct reporting engagements 382 (5) Information technology Computers and the auditor 387 (7) Groups of Companies Group accounts 394 (10) Other statements and interim accounts 404 (7) Some auditing problem areas Related parties 411 (5) Reservation of title 416 (2) Current issues Current issues 418 (8) Environmental matters and auditing 426 (6) Auditing theory 432 Index 439

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Holdings
Item type	Current library	Home library	Call number	Copy number	Status	Date due	Barcode	Item holds
Book	Mzumbe University Main Campus Library	Mzumbe University Main Campus Library	657.45 MIL (Browse shelf(Opens below))	1	Available		0059128
Book	Mzumbe University Main Campus Library	Mzumbe University Main Campus Library	657.45 MIL (Browse shelf(Opens below))	2	Available		0059130

Total holds: 0

Includes bibliographical references and index.

Acknowledgements viii
Preface ix
How to pass auditing examinations x
Introduction to auditing
Introduction to auditing - the why of auditing
1 (7)
Auditing and the Companies Act

The rights and duties of an auditor under the Companies Act
8 (8)
The auditor and the Companies Act
16 (9)
Accounting records
25 (4)
Accounting requirements of the Companies Act
29 (8)
Professional rules

Auditing standards and guidelines
37 (4)
Accounting standards and the auditor
41 (3)
Rules of professional conduct
44 (11)
Letters of engagement
55 (5)
The modern audit

The modern audit - stages
60 (10)
The timing of audit work
70 (5)
Objectives and general principles
75 (5)
The conduct of the audit

Accounting systems
80 (4)
Internal controls
84 (20)
Audit testing
104 (10)
Analytical review techniques
114 (8)
Working papers
122 (25)
Reports to directors or management
147 (9)
The auditor and errors and fraud
156 (12)
Asset and liability verification

Asset verification
168 (8)
Current asset verification
176 (8)
Stock and work in progress
184 (12)
Liability verification
196 (12)
Audit evidence

Audit evidence
208 (8)
Business risk
216 (6)
Audit risk
222 (8)
Statistical and Other sampling methods
230 (14)
Reliance on other specialists
244 (5)
Service organisations
249 (5)
Review of Financial statements

The final review stage of the audit
254 (6)
The true and fair view
260 (6)
Representations by management
266 (6)
Planning and control of audits

Planning
272 (7)
Quality control
279 (6)
The auditors' report

The auditors' report
285 (8)
Qualified audit reports
293 (13)
Events after the balance sheet date
306 (5)
Going concern
311 (8)
Opening balances and comparatives
319 (5)
Auditing and accounting standards
324 (5)
Particular audits

The first audit
329 (7)
Small companies
336 (9)
Audits of different types of businesses
345 (4)
Internal auditing

Internal auditing
349 (6)
Reliance on internal audit
355 (6)
Auditors and the law

Auditors' liability
361 (9)
Unlawful acts of clients and their staffs
370 (8)
Corporate governance

Corporate governance
378 (4)
Compilation Reports

Compilation reports and direct reporting engagements
382 (5)
Information technology

Computers and the auditor
387 (7)
Groups of Companies

Group accounts
394 (10)
Other statements and interim accounts
404 (7)
Some auditing problem areas

Related parties
411 (5)
Reservation of title
416 (2)
Current issues

Current issues
418 (8)
Environmental matters and auditing
426 (6)
Auditing theory
432
Index 439

eng.

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