TY  - BOOK
AU  - Gray, Iain ;
AU  - Manson, Stuart  ;
TI  - The audit process : principles, practices and cases
SN  - 9780412444005 
U1  - 657.45 
PY  - 1989///
CY  - London : 
PB  - Chapman & Hall, 
KW  - Enterprises - Evaluation.
KW  - Accounting Audit - Case Studies
KW  - Auditing
N1  - Included Index; Part One: Study chapters. Why are auditors needed? What kind of person is the auditor? Appointment, removal and resignation. Truth and fairness: an audit concept. The search for evidence explained. Starting the audit process. Systems work: basic ideas. Testing for the accuracy and completeness of accounting records. Systems work: the audit of computer systems. Pre-final and balance sheet date work. Analytical review of accounts. Final work (1): general principles - fixed assets. Final work (2): stocks, long-term contracts and debtors. Final work (3): liabilities. Final work (4): post balance sheet work, contingencies, final review and letter of representation. Internal audit and the extension of auditing. The auditor's report. The auditor's liability under the law. New developments in auditing. Examination hints and final remarks. Suggested solutions to self-assessment questions. Part Two: Examination questions and answers
N2  - With the aid of numerous examples, case studies and questions, this introduction to the auditing process offers realistic insight into the individual components of auditing in the context of the entire audit.
ER  -