External auditing and assurance : an Irish textbook / Martin Nolan.
Material type: TextPublication details: Dublin : Institute of Chartered Accountants in Ireland, 2010.Description: 1 vISBN:- 9781907214288 (pbk.) :
- 9781907214288
- 657.45 NOL
- HF5667
Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Long Loan | TUS: Midlands, Main Library Athlone General Lending | 657.45 NOL (Browse shelf(Opens below)) | 1 | Available | 218835 |
Includes index.
Part I.The auditing and assurance environmen t-- 1.Corporate governmane and statutory audit -- 1.Corporate governance and statutory audit -- 2.The audit process -- 3.The risk assessment process -- 4.Gathering audit evidence -- 5.Controls and control testing -- 6.Fraud, compliance with laws and regulations and auditor liability -- 7.Auditing in a computer environment and e-commerce -- Part III.Audit procedures -- 8.The audit of tangible fixed assets -- 9.The audit of inventories -- 10.The audit of revenue and receivables -- 11.The audit of bank and cash -- 12.The audit of investments -- 13.The audit of pruchases and payables -- 14.The audit of share capital and reserves -- 15.Audit work conclusions -- Part IV.Audit reporting.
This Irish textbook covers the entire audit process undertaken by independent external auditors culminating in their Independent Auditor's Report. It is designed to inform students about the background to auditing then lead them in detail through its practicalities.