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Essential Audit & Assurance - Fundamentals

Study Text 2017-18

Cover of Essential Audit & Assurance - Fundamentals
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This Essential Guide covers the key essential elements and knowledge required to understand the fundamentals of audit and assurance. The key topics covered include:

• The meaning of audit and assurance
• Corporate governance and auditing
• The statutory audit
• Professional ethics, codes of conduct and quality control
• Internal audit
• Planning and risk assessment
• Introduction to audit evidence
• Internal control: ISA 315
• Tests of controls
• Introduction to substantive procedures
• Substantive procedures: non-current assets
• Substantive procedures: inventory
• Substantive procedures: other current assets
• Substantive procedure: other areas
• Audit finalisation
• The external audit report
• Other audit and assurance situations and reports
ISBN: v000000000418

Author Info

Nick Blackwell

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