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. Topics covered include: Accepting an Audit Client, Planning the Audit, Group Audit, and Quality Management.
This title is also available within Bloomsbury Professional's Financial Reporting for Smaller Companies online service.
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
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