Principles of Auditing with Typical Questions and Answers

Colin Button
Little Stour Books PBFA
North Court House
West Stourmouth
Canterbury
Kent CT3 1HT
England
Email: sales@littlestourbooks.com
Telephone +44 [0] 1227 722371
Facsimile : +44 [0] 1227 722021
V.A.T. Registration Number : 878445569
E.O.R.I. Registration Number : 878445569000
All prices are British Pounds / Sterling.
ACCEPTED PAYMENT METHODS :
Kindly confirm your purchase with a UK Sterling cheque made payable to
Little Stour Books.
Bank wire transfer accepted on orders above £50.00.
Bankers draft accepted.
If ordering please include name and mailing address so that we may reserve the book for you and quote shipping costs.
Postage, packing and insurance [where applicable] are at cost.
Reply to enquiry within 24 hours.
All books despatched within 48 hours.
Worldwide shipping six days a week.
Anyone will have 14 days if they wish to return goods bought at a distance, whether by internet, post or telephone.
Member of PBFA
Consumer Rights: 10 ways the new EU Consumer Rights Directive will give people stronger rights when they shop online:

1. The proposal will eliminate hidden charges and costs on the Internet
   Consumers will be protected against "cost traps" on the Internet. This happens when fraudsters try to trick people into paying for ¿free¿ services, such as horoscopes or recipes. From now on, consumers must explicitly confirm that they understand that they have to pay a price.
2. Increased price transparency
   Traders have to disclose the total cost of the product or service, as well as any extra fees. Online shoppers will not have to pay charges or other costs if they were not properly informed before they place an order.
3. Banning pre-ticked boxes on websites
   When shopping online ¿ for instance buying a plane ticket ¿ you may be offered additional options during the purchase process, such as travel insurance or car rental. These additional services may be offered through so-called ¿pre-ticked¿ boxes. Consumers are currently often forced to untick those boxes if they do not want these extra services. With the new Directive, pre-ticked boxes will be banned across the European Union.
4. 14 Days to change your mind on a purchase
   The period under which consumers can withdraw from a sales contract is extended to 14 calendar days (compared to the seven days legally prescribed by EU law today). This means that consumers can return the goods for whatever reason if they change their minds.
   Extra protection for lack of information: When a seller hasn¿t clearly informed the customer about the withdrawal right, the return period will be extended to a year.
   Consumers will also be protected and enjoy a right of withdrawal for solicited visits, such as when a trader called beforehand and pressed the consumer to agree to a visit. In addition, a distinction no longer needs to be made between solicited and unsolicited visits; circumvention of the rules will thus be prevented.
   The right of withdrawal is extended to online auctions, such as eBay ¿ though goods bought in auctions can only be returned when bought from a professional seller.
   The withdrawal period will start from the moment the consumer receives the goods, rather than at the time of conclusion of the contract, which is currently the case. The rules will apply to internet, phone and mail order sales, as well as to sales outside shops, for example on the consumer's doorstep, in the street, at a Tupperware party or during an excursion organised by the trader.
5. Better refund rights
   Traders must refund consumers for the product within 14 days of the withdrawal. This includes the costs of delivery. In general, the trader will bear the risk for any damage to goods during transportation, until the consumer takes possession of the goods
6. Introduction of an EU-wide model withdrawal form
   Consumers will be provided with a model withdrawal form which they can (but are not obliged to) use if they change their mind and wish to withdraw from a contract concluded at a distance or at the doorstep. This will make it easier and faster to withdraw, wherever you have concluded a contract in the EU.
7. Eliminating surcharges for the use of credit cards and hotlines
   Traders will not be able to charge consumers more for paying by credit card (or other means of payment) than what it actually costs the trader to offer such means of payment. Traders who operate telephone hotlines allowing the consumer to contact them in relation to the contract will not be able charge more than the basic telephone rate for the telephone calls.
8. Clearer information on who pays for returning goods
   If traders want the consumer to bear the cost of returning goods after they change their mind, they have to clearly inform consumers about that beforehand, otherwise they have to pay for the return themselves. Traders must clearly give at least an estimate of the maximum costs of returning bulky goods bought by internet or mail order, such as a sofa, before the purchase, so consumers can make an informed choice before deciding from whom to buy.
9. Better consumer protection in relation to digital products
   Information on digital content will also have to be clearer, including about its compatibility with hardware and software and the application of any technical protection measures, for example limiting the right for the consumers to make copies of the content.
   Consumers will have a right to withdraw from purchases of digital content, such as music or video downloads, but only up until the moment the actual downloading process begins.
10. Common rules for businesses will make it easier for them to trade all over Europe.
    These include:
    A single set of core rules for distance contracts (sales by phone, post or internet) and off-premises contracts (sales away from a company¿s premises, such as in the street or the doorstep) in the European Union, creating a level playing field and reducing transaction costs for cross-border traders, especially for sales by internet.
    Standard forms will make life easier for businesses: a form to comply with the information requirements on the right of withdrawal;
    Specific rules will apply to small businesses and craftsmen, such as a plumber. There will be no right of withdrawal for urgent repairs and maintenance work. Member States may also decide to exempt traders who are requested by consumers to carry out repair and maintenance work in their home of a value below ¿200 from some of the information requirements.
    Colin Button
    Little Stour Books PBFA
    North Court House
    West Stourmouth
    Canterbury
    Kent CT3 1HT
    England
    Email: sales@littlestourbooks.com
    Telephone +44 [0] 1227 722371
    Facsimile : +44 [0] 1227 722021
    V.A.T. Registration Number : 878445569
    E.O.R.I. Registration Number : 878445569000

If you are a consumer you can withdraw from the contract in accordance with the following. Consumer means any natural person who is acting for purposes which are outside his trade, business, craft or profession.

Information regarding the right of withdrawal

Statutory right to withdraw

You have the right to withdraw from this contract within 14 days without giving any reason.

The withdrawal period will expire after 14 days from the day on which you acquire, or a third party other than the carrier and indicated by you acquires, physical possession of the last good or the last lot or piece.

To exercise the right of withdrawal, electronically fill in and submit a clear statement on our website, under "My Purchases" in "My Account". We will communicate to you an acknowledgement of receipt of such a withdrawal on a durable medium (e.g. by e-mail) without delay.

To meet the withdrawal deadline, it is sufficient for you to send your communication concerning your exercise of the right of withdrawal before the withdrawal period has expired.

Effects of withdrawal

If you withdraw from this contract, we will reimburse to you all payments received from you, including the costs of delivery (except for the supplementary costs arising if you chose a type of delivery other than the least expensive type of standard delivery offered by us).

We may make a deduction from the reimbursement for loss in value of any goods supplied, if the loss is the result of unnecessary handling by you.

We will make the reimbursement without undue delay, and not later than 14 days after the day on which we are informed about your decision to withdraw from this contract.

We will make the reimbursement using the same means of payment as you used for the initial transaction, unless you have expressly agreed otherwise; in any event, you will not incur any fees as a result of such reimbursement.

We may withhold reimbursement until we have received the goods back, or you have supplied evidence of having sent back the goods, whichever is the earliest.

You shall send back the goods or hand them over to Little Stour Books PBFA Member, Canterbury, United Kingdom, +44 1227 722371, without undue delay and in any event not later than 14 days from the day on which you communicate your withdrawal from this contract to us. The deadline is met if you send back the goods before the period of 14 days has expired. You will have to bear the direct cost of returning the goods. You are only liable for any diminished value of the goods resulting from the handling other than what is necessary to establish the nature, characteristics and functioning of the goods.

Exceptions to the right of withdrawal

The right of withdrawal does not apply to:

1. The delivery of newspapers, journals or magazines with the exception of subscription contracts; and
2. The supply of digital content which is not supplied on a tangible medium (e.g. on a CD or DVD) if you accepted when you placed your order that we could start to deliver it, and that you could not withdraw once delivery had started.

Shipping costs are based on books weighing 2.2 LB, or 1 KG. If your book order is heavy or oversized, we may contact you to let you know extra shipping is required.