000			02180nam a2200289 i 4500
003			CSPC
005			20231026152223.0
008			231023s2022 enk b 001 0 eng
020			_a9781473778993
040			_cCSPC _aCSPC _beng
050		4	_aHF5667 _b.M78
082	0	4	_a657.45 _bM62a
100	1		_aMillichamp, Alan, _eauthor.
245	1	0	_aAuditing / _cAlan Millichamp and John Taylor.
250			_aTwelfth edition
264		1	_aAndover, Hampshire : _bCengage Learning, _c2022.
300			_axviii, 593 pages ; _c25 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes bibliographical references and index.
505	0		_aIntroduction 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.
650		0	_aAuditing.
700	1		_aTaylor, John, _eauthor.
942			_2ddc _cBK _h657.45 _iM62a _kCIR _m2022 _n0
999			_c26361 _d26361