Auditing / A. H. Millichamp and J. R. Taylor.

Includes Index.

Introduction to auditing-the why of auditing -- Corporate governance -- The statutory framework for auditing -- Accounting requirements of the Companies Act,2006 -- Auditing and accounting standards and guideliness -- Ethical standards and rules of professional conduct -- Quality control in audit firms -- Acccepting appointments as auditors -- accounting systems and internal controls -- Audit planning,audit risk and materiality -- Audit evidence and using the work of an expert -- Audit testing,sampling and analytical review procedures -- System- based auditing -- Business risk approach to auditing -- the audit of assets -- The audit of Liabilities -- Auditing and Computers -- Internal audit -- Errors, frauds and unlawful acts -- Related parties -- Use of Service organization -- Subsequent events and going concern -- Management representations -- The final review of the audit -- Auditors' report to shareholders -- Auditors' report to directors and management -- Groups accounts -- Review engagement and non-audit assurance assignments -- Value for money,Performance evaluation,environmental reporting and corporate social responsibility reporting assignments.