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Modern Auditing 3e


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Table of Contents

Preface CHAPTER 1 Auditing and the public accounting profession CHAPTER 2 Financial statement audits CHAPTER 3 Professional ethics CHAPTER 4 Auditors' legal liability CHAPTER 5 Audit risk and audit evidence CHAPTER 6 Accepting the engagement and planning the audit CHAPTER 7 Internal control and control risk assessment CHAPTER 8 Audit sampling CHAPTER 9 Designing substantive procedures CHAPTER 10 Auditing sales and trade receivables (debtors) CHAPTER 11 Auditing purchases, trade payables (creditors) and payroll CHAPTER 12 Auditing inventory (stocks) and tangible non-current assets (fixed assets) CHAPTER 13 Auditing cash and investments CHAPTER 14 Completing the audit CHAPTER 15 Reporting on audited financial statements CHAPTER 16 E-commerce and auditing CHAPTER 17 Contemporary issues in auditing Answers to multiple-choice questions Suggested answers to professional application questions Glossary Index

About the Author

Graham Cosserat is now retired following a career that included 30 years' experience in teaching auditing at Kingston University, the University of Technology, Sydney and Nottingham Trent University. He also worked as an examiner in auditing for the ACCA (Association of Chartered Certified Accountants). Neil Rodda is a Senior Lecturer at Manchester Metropolitan University where he has taught courses in auditing and financial reporting since 1991. He also has considerable professional experience including work as an audit manager for KPMG and as a director of an enterprise agency. Neil Rodda has also worked with the ACCA both as a marker of professional examinations and as an author of various study materials.

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