Autorentext
Steve Collings FCCA is a director of Leavitt Walmsley Associates Ltd, a firm of chartered certified accountants based in Sale and Warrington. He has written a large number of respected guides on accounting, and has lectured for a number of years on these subjects.

Klappentext

Written by an experienced auditor this practical guide will help auditors plan their procedures in accordance with current auditing standards and other forms of regulation. The advice provided allows readers to get to grips with what the ISAs (UK) strive to achieve and what can - and typically does - go wrong during the execution of an audit procedure.

All chapters are clearly structured so that the reader can understand what they are trying to achieve during each step of the process, how they achieve those objectives, and the pitfalls to avoid.

Also available as part of our online service Financial Reporting for Smaller Companies , topics covered include: Accepting an Audit Client, Planning the Audit, Group Audit and Quality Management.

This title is included in Bloomsbury Professional's Financial Reporting for Smaller Companies online service.

Inhalt
Foreword written by John Selwood Preface Introduction 1. The Regulatory Framework 2. The Role of the Regulators and Professional Bodies 3. Ethics 4. Client Acceptance 5. Planning the Audit I: Risk and Understanding 6. Planning the Audit II: Other Aspects of Planning 7. Audit Evidence 8. Other Audit Evidence Issues 9. Fraud, Laws and Regulations 10. Audit Completion 11. The Unmodified Auditor's Opinion 12. The Modified Auditor's Opinion 13. Group Audits 14. Quality Management 15. Other Types of Engagement