发帖
雷达卡
1 Why are auditors needed? 1
2 An overview of the postulates and concepts of auditing 29
3 The meaning and importance of auditor independence: factors affecting independence and measures to attain it 60
4 Audit regulation 108
5 The risk-based approach to audit: audit judgement 153
6 The search for evidence explained 212
7 Systems work: basic ideas 1 240
8 Systems work: basic ideas 2 285
9 Testing and evaluation of systems 329
10 Substantive testing, computer-assisted audit techniques and audit programmes 358
11 Sampling and materiality 395
12 Final work: general principles, analytical review of financial statements, non-current assets and trade receivables 423
13 Final work: specific problems related to inventories, construction contracts and trade payables 485
14 Final review: post-balance sheet period, provisions, contingencies, letter of representation 530
15 Assurance engagements and internal audit 564
16 The auditors’ report 609
17 Fraud and going concern 654
18 The audit expectations gap and corporate governance 690
19 The auditor and liability under the law 730
20 Criticisms and developments in auditing 762
Iain Grey and Stuart Manson - The Audit Process_ Principles, Practice and Cases .pdf
(7.95 MB, 需要: RMB 19 元)
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