000			01529nam a2200229Ia 4500
020			_a9780406123008
020			_a0406123004
082			_a657.45 _bSPI
245			_aSpicer's Practical Auditing
250			_a18th edition
260			_bLondon: _aButterworths, _c1990
300			_axvi, 343 p.
500			_aIncludes index
505			_aPart 1 Auditing in perspective: what is an audit; why audit - the auditing environment; auditor behaviour - independence and ethics; liability and the duty of care; collecting audit evidence; reporting an audit opinion; planning and audit objectives; understanding the client's business; audit risk and materiality; inherent and internal control risk; other influences on audit planning; developing an audit strategy and audit programme; work scheduling and staffing the audit; tests of controls; substantive tests; audit sampling; auditing accounting estimates; computer-assisted audit techniques; execution and control; completion reviews; audit clearance procedures; management letters; going concern; consolidated financial statements; the new audit; suggested procedures for specific account balances.
520			_aThis new edition is an up-to-date document of practice in a major firm and a practical guide to current accounting and auditing standards, their general principles and specific applications.
650			_aAuditing ;
700			_aSpicer, Ernest Evan
700			_aOppenheim
700			_aMascarenhas, Amyas ;
700			_aTurley, Stuart ;
942			_cBK
999			_c20581 _d20581