Auditing
Millichamp, A. H. (Alan H.)
Auditing / A. H. Millichamp - 8th ed. - London: BookPower, c 2002. - xvi, 440 p. : ill.; 25 cm.
Includes bibliographical references and index.
Acknowledgements viii
Preface ix
How to pass auditing examinations x
Introduction to auditing
Introduction to auditing - the why of auditing
1 (7)
Auditing and the Companies Act
The rights and duties of an auditor under the Companies Act
8 (8)
The auditor and the Companies Act
16 (9)
Accounting records
25 (4)
Accounting requirements of the Companies Act
29 (8)
Professional rules
Auditing standards and guidelines
37 (4)
Accounting standards and the auditor
41 (3)
Rules of professional conduct
44 (11)
Letters of engagement
55 (5)
The modern audit
The modern audit - stages
60 (10)
The timing of audit work
70 (5)
Objectives and general principles
75 (5)
The conduct of the audit
Accounting systems
80 (4)
Internal controls
84 (20)
Audit testing
104 (10)
Analytical review techniques
114 (8)
Working papers
122 (25)
Reports to directors or management
147 (9)
The auditor and errors and fraud
156 (12)
Asset and liability verification
Asset verification
168 (8)
Current asset verification
176 (8)
Stock and work in progress
184 (12)
Liability verification
196 (12)
Audit evidence
Audit evidence
208 (8)
Business risk
216 (6)
Audit risk
222 (8)
Statistical and Other sampling methods
230 (14)
Reliance on other specialists
244 (5)
Service organisations
249 (5)
Review of Financial statements
The final review stage of the audit
254 (6)
The true and fair view
260 (6)
Representations by management
266 (6)
Planning and control of audits
Planning
272 (7)
Quality control
279 (6)
The auditors' report
The auditors' report
285 (8)
Qualified audit reports
293 (13)
Events after the balance sheet date
306 (5)
Going concern
311 (8)
Opening balances and comparatives
319 (5)
Auditing and accounting standards
324 (5)
Particular audits
The first audit
329 (7)
Small companies
336 (9)
Audits of different types of businesses
345 (4)
Internal auditing
Internal auditing
349 (6)
Reliance on internal audit
355 (6)
Auditors and the law
Auditors' liability
361 (9)
Unlawful acts of clients and their staffs
370 (8)
Corporate governance
Corporate governance
378 (4)
Compilation Reports
Compilation reports and direct reporting engagements
382 (5)
Information technology
Computers and the auditor
387 (7)
Groups of Companies
Group accounts
394 (10)
Other statements and interim accounts
404 (7)
Some auditing problem areas
Related parties
411 (5)
Reservation of title
416 (2)
Current issues
Current issues
418 (8)
Environmental matters and auditing
426 (6)
Auditing theory
432
Index 439
9780826455000 Tzs 17,250.75
Auditing
Audit evidence
Financial statements
657.45 MIL
Auditing / A. H. Millichamp - 8th ed. - London: BookPower, c 2002. - xvi, 440 p. : ill.; 25 cm.
Includes bibliographical references and index.
Acknowledgements viii
Preface ix
How to pass auditing examinations x
Introduction to auditing
Introduction to auditing - the why of auditing
1 (7)
Auditing and the Companies Act
The rights and duties of an auditor under the Companies Act
8 (8)
The auditor and the Companies Act
16 (9)
Accounting records
25 (4)
Accounting requirements of the Companies Act
29 (8)
Professional rules
Auditing standards and guidelines
37 (4)
Accounting standards and the auditor
41 (3)
Rules of professional conduct
44 (11)
Letters of engagement
55 (5)
The modern audit
The modern audit - stages
60 (10)
The timing of audit work
70 (5)
Objectives and general principles
75 (5)
The conduct of the audit
Accounting systems
80 (4)
Internal controls
84 (20)
Audit testing
104 (10)
Analytical review techniques
114 (8)
Working papers
122 (25)
Reports to directors or management
147 (9)
The auditor and errors and fraud
156 (12)
Asset and liability verification
Asset verification
168 (8)
Current asset verification
176 (8)
Stock and work in progress
184 (12)
Liability verification
196 (12)
Audit evidence
Audit evidence
208 (8)
Business risk
216 (6)
Audit risk
222 (8)
Statistical and Other sampling methods
230 (14)
Reliance on other specialists
244 (5)
Service organisations
249 (5)
Review of Financial statements
The final review stage of the audit
254 (6)
The true and fair view
260 (6)
Representations by management
266 (6)
Planning and control of audits
Planning
272 (7)
Quality control
279 (6)
The auditors' report
The auditors' report
285 (8)
Qualified audit reports
293 (13)
Events after the balance sheet date
306 (5)
Going concern
311 (8)
Opening balances and comparatives
319 (5)
Auditing and accounting standards
324 (5)
Particular audits
The first audit
329 (7)
Small companies
336 (9)
Audits of different types of businesses
345 (4)
Internal auditing
Internal auditing
349 (6)
Reliance on internal audit
355 (6)
Auditors and the law
Auditors' liability
361 (9)
Unlawful acts of clients and their staffs
370 (8)
Corporate governance
Corporate governance
378 (4)
Compilation Reports
Compilation reports and direct reporting engagements
382 (5)
Information technology
Computers and the auditor
387 (7)
Groups of Companies
Group accounts
394 (10)
Other statements and interim accounts
404 (7)
Some auditing problem areas
Related parties
411 (5)
Reservation of title
416 (2)
Current issues
Current issues
418 (8)
Environmental matters and auditing
426 (6)
Auditing theory
432
Index 439
9780826455000 Tzs 17,250.75
Auditing
Audit evidence
Financial statements
657.45 MIL