Auditing / Alan Millichamp and John Taylor.

Includes bibliographical references and index.

Introduction to auditing - the why of auditing -- Corporate governance -- The statutory framework for auditing -- Accounting requirements of the companies act 2006 -- Auditing and accounting standards and guidelines -- Ethical standards and rules of professional conduct -- Quality control in audit firms -- Accepting appointment as auditors -- Accounting systems and internal controls -- Audit planning, audit risk and materiality -- Audit evidence and using the work of an expert -- Audit testing, sampling and analytical review procedures -- System-based auditing -- Risk-based auditing -- The audit of assets -- The audit of liabilities -- Auditing and computers -- Audit working papers -- Internal audit -- Errors fraud and unlawful acts -- Related parties -- Use of service organizations -- Subsequent events and going concern -- Management representations -- The final review stage of the audit -- Auditor's reports to shareholders -- Auditor's reports to directors and management -- Group accounts -- Auditor's liability -- Review engagements and non-audit assurance assignments -- Public sector audit and value for money auditing -- Performance evaluation, environmental reporting and corporate social responsibility reporting assignments.