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

      Preface
      About the authors
      Guided tour
      Acknowledgements

1    Introduction to audit

2    External and internal audit

3    Auditing standards

4    Professional ethics and code of conduct

5    Corporate governance

6    Different approaches to investigation

7    Planning the audit

8    Co-operative working between auditors and other professionals

9    Internal control and systems audit

10  Key systems audits

11  Revenue and capital expenditure

12  Audit risk assessment and sampling

13  Financial statement audit

14  Asset verification

15  Liabilities and accruals

16  Going concern

17  Audit reporting

18  Public sector auditing

19  Value-for-money audit and performance indicators in not-for-profit organisations

20  Emerging issues in auditing

      Index