Auditing Fundamentals covers the exciting and developing financial area of both External and Internal auditing in a clear and reader friendly way. This up-to-date textbook examines the fundamentals of auditing in terms of legislation, codes affecting the profession, and the International Auditing Standards.
John Aston; MBA,FCCA,CPFA,Dip Th, Dip Min is a senior lecturer in accounting and finance at Brunel University and specialises in the teaching and development of auditing as a science. He has taught overseas in many countries from Thailand , the Bahamas , Africa and many parts of Europe. Marlene Davies BSc (Econ, Hons), MSc Audit, CPFA, MIIA, FHEA, is head of Accounting and Finance at the University of Glamorgan, Wales UK and has extensive knowledge in the area of public sector audit. She has taught both in Europe and Hong Kong, and has presented papers nationally and internationally on the role of audit in governance
Preface About the authors Guided tour Acknowledgements 1 Introduction to audit 2 External and internal audit 3 Auditing standards 4 Professional ethics and code of conduct 5 Corporate governance 6 Different approaches to investigation 7 Planning the audit 8 Co-operative working between auditors and other professionals 9 Internal control and systems audit 10 Key systems audits 11 Revenue and capital expenditure 12 Audit risk assessment and sampling 13 Financial statement audit 14 Asset verification 15 Liabilities and accruals 16 Going concern 17 Audit reporting 18 Public sector auditing 19 Value-for-money audit and performance indicators in not-for-profit organisations 20 Emerging issues in auditing Index