Auditing

1. Introduction to Auditing the Why of Auditing2. Corporate Governance3. The Statutory Framework for Auditing4. Accounting Requirements of the Companies Act 20065. Auditing and Accounting Standards and Guidelines6. Ethical Standards and Rules of Professional Conduct7. Quality Control in Audit Firms8. Accepting Appointment as Auditors9. Accounting Systems and Internal Controls10. Audit Planning, Audit Risk and Materiality11. Audit Evidence and Using the Work of an Expert12. Audit Testing, Sampling and Analytical Review Procedures13. Systems-Based Auditing14. Risk-Based Auditing15. The Audit of Assets16. The Audit of Liabilities17. Auditing and Computers18. Audit Working Papers19. Internal Audit20. Errors, Frauds and Unlawful Acts21. Related Parties22. Use of Service Organizations23. Subsequent Events and Going Concern24. Management Representations25. The Final Review Stage of the Audit26. Auditor s Reports to Shareholders27. Auditor s Reports to Directors and Management28. Group Accounts29. Auditor s Liability30. Review Engagements and Non-Audit Assurance Assignments31. Public Sector Audit and Value for Money Auditing 32. Performance Evaluation, Environmental Reporting and Corporate Social Responsibility Reporting Assignments33. Current Issues

The late Alan Millichamp taught at the Universities of Wolverhampton and Birmingham, at the Open University Business School and in the private sector. He was a former examiner and assessor in auditing to the Association of Chartered Certified Accountants and was also a member of the examining panel of the ACCA. John Taylor has taught accounting and auditing at Leeds Beckett University and was previously a professional auditor for many years. He is the author of various successful auditing, accounting and finance books and currently works as a freelance writer and lecturer in auditing, accounting and management.