Tolley's Audit Manual
Tolley (Verlag)
978-0-406-95210-3 (ISBN)
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Written by Chantrey Vellacott, a top 20 accountancy firm with several years' specialized experience in the conduction of audits, the manual has been refined and updated to suit ever-changing audit procedures. Straightforward in its nature and easy to use, users should be able to approach the audit in a practical and time saving manner. The product consists of two modules, which can be purchased together or separately.
Introduction: introduction and outline to our approach; regulation of auditors; auditing practices board; confidentiality; professional ethics; independence; consultation; adding value. Duties and responsibilities of the auditor: audit team; liaison with other departments; auditors' rights; auditors' duties; appointment of auditors; retirement of auditors; engagement letters; ownership and lien; auditors' liabilities. Quality control: introduction; firm's practice. Audit reporting: introduction; form and content of audit reports; unqualified opinion; qualified and non-standard opinions; firm's policy on qualified and non-standard opinions; dating and signing of reports; qualified audit reports and dividends; reporting on abbreviated accounts; going concern considerations; accountants' reports - sole traders, partnerships and small companies; professional guidance. Audit working papers: general; recording of work; standard documentation; time summaries; permanent audit file. Audit review: introduction; supervision; review of working papers; senior review; audit manager review; partner review; signing partner review; hot reviews; cold reviews: Audit completion: introduction; matters for the attention of partner (MAP); review of financial statements; disclosure checklist; subsequent events review; going concern review; representation letter; points forward checklist; management letter. Audit planning: introduction; initial review; engagement objectives; planning meeting; audit planning memorandum. Materiality: introduction; general definition; setting a materiality level; materiality by amount; considerations in determining materiality; potential audit adjustments; adjustments which do not affect income; materiality by nature; planning materiality; materiality decision. Risk assessment: audit risk; risk model; inherent risk assessment; control risk; detection risk. Analytical procedures: introduction; effective analytical review; using predictive techniques; extensive analytical review; adding value. Documentation and assessment of accounting systems: introduction; recording the system; assessing the adequacy of the system; proper accounting records; contents, form and organisation of accounting records. Audit evidence: introduction; sufficient and appropriate audit evidence; substantive procedures; tests of control; procedures for obtaining audit evidence. Substantive testing: introduction; financial statements assertions; level of substantive testing; audit objectives; audit programmes; directional testing; audit sampling; sample selection; substantive errors; dealing with errors. Tests of control: introduction; internal control system; identification of key controls; tests of control; sample sizes; changes in the system; continuing engagements. Audit of individual account area: intangible fixed assets; tangible fixed assets; investments; stocks; debtors; bank & cash; creditors; cut-off; sales; purchases; salaries and wages. (Part contents).
| Erscheint lt. Verlag | 31.12.2002 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 0-406-95210-8 / 0406952108 |
| ISBN-13 | 978-0-406-95210-3 / 9780406952103 |
| Zustand | Neuware |
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