1.

Record Nr.

UNINA9910830885603321

Autore

Bagshaw Katharine

Titolo

Audit and assurance : essentials for professional accountancy exams / / Katharine Bagshaw

Pubbl/distr/stampa

Chichester, West Sussex, : John Wiley & Sons Inc., 2013

Chichester, West Sussex : , : Wiley, , 2013

ISBN

1-119-20820-3

1-118-45416-2

1-299-24240-5

1-118-45417-0

Edizione

[1st edition]

Descrizione fisica

1 online resource (vii, 500 pages) : illustrations

Collana

Gale eBooks

Disciplina

657.45

657/.45

Soggetti

Auditing

Accounting

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di contenuto

1. Auditors, audits and other types of assurance and passing the exam first time -- 2. Taking on professional work and maintaining standards -- 3. Housekeeping : planning, materiality and documentation -- 4. The core of the audit -- 5. Corporate governance, professional liability, regulation and other current issues -- 6. Audit reporting -- 7. Fraud, money laundering, forensic accounting, financial instruments -- 8. The wider framework : assurance, other engagements, audit quality and quality control -- 9. Smaller entity audits, reviews, compilations, agreed-upon procedures engagements, not-for-profit engagements -- 10. Other assurance engagements.

Sommario/riassunto

An accessible beginner's guide to the fundamentals of audit and assurance  Audit and assurance is a basic and vital aspect of the financial world and a key element of all professional accountancy programs. Whereas professional training on the topic frequently immerses students in too much detail while glossing the basics, this book begins with the fundamentals and expands to cover the details in a more measured way. With practical examples and end-of-chapter



examples, External Audit and Assurance Essentials breaks down a difficult and challenging field of professional ac