Auditing & Assurance: Principles & Practice

Auditing & Assurance: Principles & Practice

By: Vincent Motholo (author), Rolien Kunz (author), Dana Josset (author), Henriette Scholtz (author), Graeme O'Reilly (author), Rudman Rudman (author), David Nathan (author), R. Butler (author), Penning Penning (author), S. P. J. Von Wielligh (editor)Paperback

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Auditing and Assurance: Principles and Practice provides a practical, applied and engaging introductory textbook to support students throughout the undergraduate level of the Auditing curriculum. The text is designed to enhance learning by supporting holistic understanding: theory is presented within the framework of the real-world business environment, assisting readers to engage with principles and standards with an understanding of the context within which they are applied. The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows the audit of a real South African company, demonstrates practical application of the principles and the integration of the auditing process with a typical audit client's business.

About Author

SPJ von Wielligh, Frans Prinsloo, Director, School of Accounting, Rolien Kunz, Senior Lecturer, University of Pretoria, Dana Josset, Senior Lecturer, Wits University, Henriette Scholtz, Vincent Motholo, Graeme O'Reilly, Director, NSOA Learning, Gerrit Penning, Lecturer, Accounting Sciences Department, Riaan Rudman


1 Introduction; 2 Ethical responsibilities; 3 Legal responsibilities; 4 Basic concepts of governance and internal control; 5 Introduction to Information Technology; 6 The revenue and receipts cycle; 7 The purchase and payments cycle; 8 The production and inventory cycle; 9 The human resources cycle; 10 The investment and financing cycle; 11 Overview of the audit process; 12 Pre-engagement and planning activities; 13 Audit procedures; 14 Completion of the audit; 15 Independent review.

Product Details

  • ISBN13: 9780195998214
  • Format: Paperback
  • Number Of Pages: 736
  • ID: 9780195998214
  • weight: 1890
  • ISBN10: 0195998219

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