Cases in Auditing / Edition 2

by Josephine Maltby

Overview

Cases in Auditing presents students with realistic problems in a case study format, which they are required to solve by applying their knowledge of auditing theory and auditing and accounting standards. The cases require the student to adapt auditing techniques to the demands of a particular situation. The author believes that structuring the book in this way gives the student an appreciation of the need for the auditor to identify the key elements of a client's business, and design an audit that is responsive to them.

The Second Edition contains updated versions of 14 of the earlier cases and adds 8 new cases covering: an audit of a computerized accounting system; auditor liability; corporate governance; environmental audit; internal audit and the external auditor; ethics and independence; illegal acts by a client; and risk and audit planning.

There are questions for discussion and suggestions for suitable reading for each case.

Product Details

ISBN-13:	9781853963124
Publisher:	SAGE Publications
Publication date:	10/28/1996
Series:	Business Administration Series
Edition description:	Second Edition
Pages:	176
Product dimensions:	6.00(w) x 9.00(h) x 0.31(d)

Table of Contents

Introduction
Alhambra Bingo Clubs
New audit: Procedures and Planning
Elliott Transmitters plc
Systems Controls and Weaknesses: Flowcharting
Softdream Limited
Audit of a Networked Computer System
Esparto Limited
Analytical Review in Audit Planning
The Enormous Electrical Company
Audit of a Stocktake
Technical Wizardry Limited
Audit of a Stock Valuation
Warehousemasters Limited
Audit of Debtors
Britlings Brewery
Fixed Assets: Systems and Substantive Tests
Mrs Beeton’s Kitchens Limited
Purchases System: Audit of Creditors and Accruals
Golden Foods Limited
Resolving Audit Problem Areas
Massive Motors Limited
Post Balance-Sheet Events, Commitments, Contingencies
Holiday Holdings Limited
Analytical Review as a Direct Test of Balances
Fantasy Fashions Limited
Audit Reports: Stock Valuation
Brighter Alloys Limited
Fraud
Banbury Group plc
The Auditor and Going Concern
Sunrise Holdings plc
Auditor Liability
The European Hotels Group plc
Corporate Governance
Environmental Audit
Homejoy Products Ltd
Pen and Paper plc
Internal Audit and the External Auditor
Finch and Co.
Ethics and Independence
Kemico Limited
Illegal Acts by a Client
Playful Limited
Risk and Audit Planning