ISBN-10:
0470319739
ISBN-13:
9780470319734
Pub. Date:
03/28/2009
Publisher:
Wiley
Modern Auditing / Edition 3

Modern Auditing / Edition 3

by Graham Cosserat, Neil Rodda

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Product Details

ISBN-13: 9780470319734
Publisher: Wiley
Publication date: 03/28/2009
Pages: 744
Product dimensions: 7.40(w) x 9.60(h) x 1.50(d)

About the Author

Graham Cosserat is now retired following a career thatincluded 30 years’ experience in teaching auditing atKingston University, the University of Technology, Sydney andNottingham Trent University.  He also worked as an examiner inauditing for the ACCA (Association of Chartered CertifiedAccountants).

Neil Rodda is a Senior Lecturer at ManchesterMetropolitan University where he has taught courses in auditing andfinancial reporting since 1991.  He also has considerableprofessional experience including work as an audit manager for KPMGand as a director of an enterprise agency. Neil Rodda has alsoworked with the ACCA both as a marker of professional examinationsand as an author of various study materials.

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Table of Contents

Preface

CHAPTER 1

Auditing and the public accounting profession

CHAPTER 2

Financial statement audits

CHAPTER 3

Professional ethics

CHAPTER 4

Auditors’ legal liability

CHAPTER 5

Audit risk and audit evidence

CHAPTER 6

Accepting the engagement and planning the audit

CHAPTER 7

Internal control and control risk assessment

CHAPTER 8

Audit sampling

CHAPTER 9

Designing substantive procedures

CHAPTER 10

Auditing sales and trade receivables (debtors)

CHAPTER 11

Auditing purchases, trade payables (creditors) and payroll

CHAPTER 12

Auditing inventory (stocks) and tangible non-current assets(fixed assets)

CHAPTER 13

Auditing cash and investments

CHAPTER 14

Completing the audit

CHAPTER 15

Reporting on audited financial statements

CHAPTER 16

E-commerce and auditing

CHAPTER 17

Contemporary issues in auditing

Answers to multiple-choice questions

Suggested answers to professional applicationquestions

Glossary

Index

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