Principles of External Auditing

Principles of External Auditing

by Brenda Porter (Author), David Hatherly (Author), Jon Simon (Author), David Hatherly (Author), Brenda Porter (Author)

Synopsis

The 2nd edition of "Principles of External Auditing" provides a comprehensive introduction to the principles and practice of external auditing in the UK. It describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. It covers UK and International auditing standards and relevant statute and case law and explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology. This new edition has been thoroughly updated throughout to include new processes and regulations, new legislation and changing practices. It also includes new sections on: environmental audit, internal audit, the expectations gap and knowledge of the business and uses the UK and International Auditing Standards.

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More Information

Format: Paperback
Pages: 396
Publisher: John Wiley & Sons
Published: 23 Dec 1996

ISBN 10: 0471962120
ISBN 13: 9780471962120

Author Bio
Brenda Porter BSc (Hons, Geog), BBS, PhD, CA, FCIS, Cert Ed, is Director of Accounting Research at Cranfield School of Management, Cranfield University, UK and Professor of Accountancy at Massey University, NZ. Jon Simon BSc (Hons, Econ), MA, MBA, FCA, is a Lecturer in Accounting and Finance at the University of Hull, UK, and David Hatherly BSc (Hons, Econ), MAcc, FCA, is Professor of Accounting at the University of Edinburgh, UK.