Principles of External Auditing - Softcover

Porter, Brenda; Simon, Jon; Hatherly, David

Softcover

ISBN 10: 0471962120 ISBN 13: 9780471962120

Publisher: John Wiley & Sons, 1996

Synopsis

This book addresses the issues and principles of external auditing with specific reference to UK statutory and professional requirements.

About this title

About the Author

Brenda Porter BSc (Hons, Geog), BBS, PhD, CA, FCIS, Cert Ed, is Director of Accounting Research at Cranfield School of Management, Cranfield University, UK and Professor of Accountancy at Massey University, NZ. Jon Simon BSc (Hons, Econ), MA, MBA, FCA, is a Lecturer in Accounting and Finance at the University of Hull, UK, and David Hatherly BSc (Hons, Econ), MAcc, FCA, is Professor of Accounting at the University of Edinburgh, UK.

From the Back Cover

Principles of External Auditing provides an introduction to the principles which underlie external auditing in the United Kingdom. It describes and explains, in non–technical language, the nature of the audit function and the principles of the audit process. The book is up–to–date and covers UK auditing standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability,audit risk, quality control, and the impact of information technology. Striking a careful balance between theory and practice, Principles of External Auditing is designed for anyone interested in understanding the principles of auditing in the UK. It is a valuable source of reference for students, practitioners, academics and laypersons alike and also provides an ideal foundation for those taking courses in auditing in universities or for professional examinations.

Edition details

• Publisher: John Wiley & Sons
• Publication date: 1996
• Language: English
• ISBN 10: 0471962120
• ISBN 13: 9780471962120
• Binding: Paperback
• Number of pages: 396