MARC record from Internet Archive

LEADER: 02981cam 2200541Ia 4500
001 ocn730233552
003 OCoLC
005 20201121200309.0
008 110613s2011 enka b 001 0 eng
040 $aESU$beng$cESU$dESU$dBTCTA$dYDXCP$dCDX$dAUD$dUKMGB$dZ5A$dMEAUC$dOCLCF$dBEDGE$dOCL$dOCLCQ$dP4A$dU9X$dUKUOY$dDHA$dOCLCQ$dUKOBU$dOCLCQ
015 $aGBB112352$2bnb
016 7 $a015739081$2Uk
019 $a707231410
020 $a9781408030493
020 $a1408030497
035 $a(OCoLC)730233552$z(OCoLC)707231410
050 4 $aHF
082 04 $a657.45$223
100 1 $aGray, Iain,$d1934-
245 14 $aThe audit process :$bprinciples, practice and cases /$cIain Gray, Stuart Manson.
250 $a5th ed.
260 $aAndover, Hampshire, UK :$bSouth-Western Cengage Learning,$c©2011.
300 $axxix, 833 pages :$billustrations ;$c25 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
504 $aIncludes bibliographical references and indexes.
505 0 $aWhy are auditors needed? -- An overview of the psotulates and concepts of auditing -- The meaning and importance of auditor independence, factors affecting independence and measures to attain it -- Audit regulation -- Testing and evaluation of systems -- Substantive testing, computer-assisted audit techniques and audit programmes -- Sampling and materiality -- Sampling and materially -- Final work, general principles, analytical reviw of financial statements, non-current assets and trade receivables -- Final work, specific problems related to inventories, construction contracts and trade payables -- Final review, post-balance sheet period, provisions, contigencies, letter of representation -- Assurance engagements and internal audit -- The auditors' report -- Fraud and going concern -- The audit expectations gap and corporate governance -- The auditor and liability under the law -- Criticisna and developments in auditing -- Examination hints and final remarks.
520 8 $aThis fifth edition is entirely up to date with changes post-Enron, with new international auditing standards and IFRS replacing UK accounting standards for the first time.
650 0 $aAuditing.
650 0 $aAuditing$vProblems, exercises, etc.
650 7 $aAudit.$2eclas
650 7 $aVérification comptable.$2eclas
650 7 $aManuels.$2eclas
650 7 $aAuditing.$2fast$0(OCoLC)fst00821166
650 7 $aFinance and Accounting.$2eflch
655 7 $aProblems and exercises.$2fast$0(OCoLC)fst01423783
700 1 $aManson, Stuart.
938 $aBaker and Taylor$bBTCP$nBK0009678327
938 $aCoutts Information Services$bCOUT$n13020253
938 $aYBP Library Services$bYANK$n3702051
029 1 $aAU@$b000047269864
029 1 $aNLGGC$b331615673
029 1 $aNZ1$b13926277
029 1 $aUNITY$b124190413
029 1 $aUKMGB$b015739081
994 $aZ0$bP4A
948 $hHELD BY P4A - 82 OTHER HOLDINGS