Synopsis
This introductory auditing text is designed to give undergraduate and professional students an insight into the individual components of the auditing process in the context of the entire audit. It combines theory and practice with cases and exercises, followed by extensive self-test questions and answers. New to this edition is a radical critique of auditing, and chapters on materiality and sampling, the audit expectations gap and corporate governance.
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About the Author
Iain Gray acquired extensive practical auditing experience with PricewaterhouseCoopers in Germany and Italy. He was for many years Principal Lecturer and Head of Auditing at Sheffield Hallam University and is formerly Chair of the Auditing Special Interest Group of the British Accounting and Finance Association. Stuart Manson is a member of the Institute of Chartered Accountants of Scotland. He is presently a Professor of Accounting in Essex Business School at the University of Essex where he lectures on auditing and financial reporting. He has written a number of articles in academic journals and co-authored a number of research monographs in the areas of auditing and financial reporting.
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The Audit Process: Principles, Practice and Cases
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Cengage Learning Business Press, 1999
ISBN 10: 1861520107
ISBN 13: 9781861520104
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