Auditing Fundamentals

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

• PrefaceAbout the authorsGuided tourAcknowledgements1    Introduction to audit2    External and internal audit3    Auditing standards4    Professional ethics and code of conduct5    Corporate governance6    Different approaches to investigation7    Planning the audit8    Co-operative working between auditors and other professionals9    Internal control and systems audit10  Key systems audits11  Revenue and capital expenditure12  Audit risk assessment and sampling13  Financial statement audit14  Asset verification15  Liabilities and accruals16  Going concern17  Audit reporting18  Public sector auditing19  Value-for-money audit and performance indicators in not-for-profit organisations20  Emerging issues in auditingIndex