Modern Auditing

by Graham Cosserat (Author)

• Used

  Paperback
  1999

  $8.80

  Modern Auditing offers the reader a through coverage of the practice if auditing in context of auditing theory and concepts, and the professional responsibilities of the independent auditor. The structure of the book develops the auditing process in a logical and sequential manner, enabling students to progressively consolidate their understanding of the concepts and processes without excessive detail or repetition. Graham Cosserat has recently been appointed as the examiner to the Association of Chartered Certified Accountant (ACCA) for Paper 6 The Auditing Framework. Cosserat will develop Modern Auditing so that it reflects the main topics covered in the syllabus for this paper. This paper is taken by approximately 10,000 candidates per annum, almost 80 per cent of those based in the UK.

• Used

  Paperback
  2004

  $5.27

  Building on the success of Modern Auditing , this extensively revised second edition continues to provide the reader with comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing. Aimed at introductory courses in auditing at undergraduate, graduate and professional levels, it develops the auditing process in a logical and sequential manner, enabling the reader progressively to consolidate their understanding of the concepts and process.The strong pedagogical framework has been retained and includes chapter overviews, learning objectives and checks, review questions, professional application questions, case studies and a glossary of technical terms. The new features include: revisions to make this edition wholly compliant with the British adoption of international accounting and auditing standards in 2005; changes in the regulatory environment, including developments in corporate governance and the new system of regulation of the accounting profession; and, a chapter on e-commerce and its implications for control and audit.