Cantitate/Preț
Produs
Total produse
Vezi coșul
An Auditor’s Guide to Auditing Financial Statements in the UK de Steve Collings, FCCA

An Auditor’s Guide to Auditing Financial Statements in the UK

Autor Steve Collings, FCCA
en Limba Engleză Paperback – 6 mar 2024
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.
Citește tot Restrânge

Preț: 59344 lei

Preț vechi: 82097 lei
-28% Nou

Puncte Express: 890
Preț estimativ în valută:
11362€ • 11832$ • 9427£

Carte disponibilă

Livrare economică 24 ianuarie-07 februarie

 Adaugă în coș

Wish list
Gift list
Am citit!
Adaugă în listă
Preluare comenzi: 021 569.72.76

Specificații

ISBN-13: 9781526527486
ISBN-10: 1526527480
Pagini: 320
Dimensiuni: 156 x 234 x 39 mm
Greutate: 0.98 kg
Editura: Bloomsbury Publishing
Colecția Bloomsbury Professional
Locul publicării:London, United Kingdom

Caracteristici

Steve is a well-respected and authoritative expect in the accounting and auditing field. He has authored a number of books for Bloomsbury in this area.

Notă biografică

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.

Cuprins

Chapter 1 - The Regulatory FrameworkRequirements of Company LawRights and Duties of the Auditor under Company LawAnti-money Laundering RegulationsProfessional Body RequirementsAudit Exemption Interaction with Other Regulators Chapter 2 - The Role of the Regulators and Professional BodiesAudit, Reporting and Governance AuthorityRole of International Standard SettersRegulation by Professional BodiesEnsuring a Firm Complies with RegulationChapter 3 - The Ethical StandardFundamental Principles of Ethics for AuditorsThreats to Objectivity, Integrity and IndependenceEvaluating and Responding to Ethical ThreatsConfidentiality and Conflicts of InterestSmall Audits and the Provisions Available for Smaller EntitiesAudit Firm RotationChapter 4 - Accepting an Audit ClientClient Screening and Due DiligenceResources, Competence and Agreement of FeesChanges in Professional Appointment (Professional Clearance)Agreeing the Terms of an AuditPreconditions for an AuditThe Letter of EngagementChapter 5 - Planning the AuditObjectives of Audit PlanningObtaining an Understanding of the Client and its EnvironmentRisk Assessment and Auditor's ResponsesBusiness RiskAudit RiskEvaluating Systems and ControlsDetermining MaterialityAnalytical ReviewDeveloping the Audit Strategy and Audit PlanAudit AssertionsDesigning Audit ProceduresAudit SamplingTypes of Audit ProceduresChapter 6 - Auditing Specific Areas:Auditing:oRelated PartiesoProperty, Plant and EquipmentoInventory and Work in ProgressoIncome and ReceivablesoCash at Bank and in HandoPurchases and PayablesoProvisions, Contingencies and CommitmentsoEquityoPayrolloJournalsoTaxation (including VAT)oCash flow StatementChapter 7 - Other issues relating to audit evidenceUse of an Auditor's ExpertService OrganisationsOpening BalancesExternal ConfirmationsAnalytical ProceduresAccounting Estimates and Related DisclosuresData AnalyticsCommunicating with Management and Those Charged with GovernanceReporting Deficiencies in Internal Control Chapter 8 - Fraud and Laws and RegulationsErrors, Deliberate Misstatements and Fraudulent Financial ReportingResponsibilities in Relation to FraudResponding to Suspected or Identified FraudResponsibilities in Relation to Laws and RegulationsResponding to Suspected or Identified Non-compliance with Laws and RegulationsProfessional ScepticismChapter 9 - Audit CompletionSubsequent EventsGoing ConcernEvaluation of MisstatementsFinal Analytical ReviewOther Information Issued with the Financial StatementsChapter 10 - The Unmodified Auditor's OpinionContent of the Auditor's ReportThe Audit OpinionEmphasis of Matter Material Uncertainties Related to Going Concern Other Matter Key Audit MattersLimiting Liability Using a 'Bannerman' Chapter 11 - The Modified Auditor's OpinionQualified OpinionsAdverse OpinionDisclaimer of OpinionChapter 12 - Group AuditGroup and Component AuditorsPlanning the Group AuditAuditing the ConsolidationInternational GroupsJoint Audits and Transnational AuditsChapter 13 - Quality ManagementQuality Management at the Firm Level (ISQM (UK) 1)Engagement Quality Reviews (ISQM (UK) 2)Quality Management at the Engagement Level Chapter 14 - Non-audit EngagementsThe Framework for Assurance EngagementsReview EngagementsAgreed upon Procedures EngagementsCompilation EngagementsDue Diligence EngagementsSocial and Environmental ReportingProviding Assurance on Integrated Reports