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Modern Auditing - Softcover

Cosserat, Graham

 
9780470863220: Modern Auditing

Inhaltsangabe

The second edition of this successful auditing book has been thoroughly updated to reflect the changes in international accounting and auditing standards as well as important changes in the regulatory environment. The new edition will look at professional ethics, audit objectives, planning and strategy, internal control and control risk assessment, audit sampling, legal developments and contemporary issues in auditing.

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Über die Autorin bzw. den Autor

Graham Cosserat is a qualified accountant with over thirty years' experience in teaching auditing at Kingston University, the University of Technology, Sydney and Nottingham Trent University. He has also been an examiner in auditing for the ACCA (Association of Chartered Certified Accountants).

Von der hinteren Coverseite

Building on the success of Modern Auditing, this extensively revised second edition continues to provide the reader with comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing.

Aimed at introductory courses in auditing at undergraduate, graduate and professional levels, it develops the auditing process in a logical and sequential manner, enabling the reader progressively to consolidate their understanding of the concepts and process.

The strong pedagogical framework has been retained and includes chapter overviews, learning objectives and checks, review questions, professional application questions, case studies and a glossary of technical terms.

New features include:

  • Revisions to make this edition wholly compliant with the British adoption of international accounting and auditing standards in 2005
  • Changes in the regulatory environment, including developments in corporate governance and the new system of regulation of the accounting profession
  • A chapter on e-commerce and its implications f or control and audit

Supplementary material for lecturers can be found at: www.wileyeurope.com/go/cosserat2ed

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