A Student's Guide to Auditing Practice
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Product details:
- Edition number 1
- Publisher OUP Oxford
- Date of Publication 25 April 2025
- ISBN 9780198787068
- Binding Paperback
- No. of pages816 pages
- Size 245x188x38 mm
- Weight 1362 g
- Language English 582
Categories
Short description:
Preparing students to embark on a career in auditing, this text blends technical and practical content, underpinned with case studies and examples, to help students appreciate the realities of the profession, and see how auditors make decisions in the real world.
MoreLong description:
The most practical text available: packed with case studies to highlight contemporary issues and taking a step-by-step approach through the process of an audit, this book will give students the confidence to take a critical approach to auditing in their accounting careers.
Blending technical and practical content, and underpinned throughout with case studies and examples to show how auditors make decisions in the real world, this text provides a clear guide to the realities of the profession alongside the theory. Students are also challenged to think more broadly about the value of auditing in society, how the profession operates, and about current developments in the field.
- Takes students step-by-step through the audit process
- 'Auditing scenarios' and 'auditing in practice' features enable students to understand the practical and real-world applications of the theory
- Includes a case study in every chapter with opportunities for readers to apply their knowledge to specific situations
- ISA extracts encourage students to apply regulations to practical examples
- Digital short form questions and discussion and application questions allow students to consolidate their learning and identify areas of weakness
Digital formats and resources
This text is available for students and institutions to purchase in a variety of formats: the e-book offers a mobile experience and convenient access along with short form and discussion and application questions, functionality tools, navigation features and links that offer extra learning support. For more information about e-books, please visit www.oxfordtextbooks.co.uk/ebooks .
This book uniquely brings together recent regulatory developments; traditional auditing practices and procedures; a blend of complimentary case studies to help the learners; recent technological developments and the impact on auditing practice; and end of chapter questions to consolidate learning.
Table of Contents:
Introduction to auditing
The regulatory framework
Corporate governance
The ethical framework
Quality management and auditor liability
Client and engagement acceptance
Audit planning - the objectives of audit planning and Understanding the Entity
Internal control
Evaluating the risk of material misstatement
Materiality and analytical review
Audit assertions and obtaining audit evidence
Other issues relating to audit evidence
Fraud and laws and regulations
Auditing assets
Auditing liabilities and equity
Auditing income and expenses
Auditing related parties, subsequent events, and going concern
Completing the audit
The auditor's report
The modified auditor's opinion
Communicating with management and those charged with governance
Group audit
Non-audit engagements
