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Fundamentals of Auditing (ebook)
Fundamentals of Auditing (ebook)
Ayoib Che Ahmad, Hasnah Haron, Mazrah Malik, Zalailah Salleh, Hilwani Hariri, Norziaton Ismail Khan, Sherliza Puat Nelson
This textbook is designed for degree students pursuing the auditing course at institutions of higher learning. Students are exposed to the need for external audit and the statutory requirements governing the profession and practice. The book introduces fundamental auditing concepts and standards, as well as the procedures related to audit planning and the auditing of financial statements. The contents, spread over 24 chapters, cover topics such as internal control, audit risk, audit evidence and documentation, audit sampling, code of ethics, auditor liabilities, internal auditing, the impact of IT in auditing and fraudulent financial reporting.
Table of contents
Fundamentals of Auditing
1. Introduction to Auditing
2. Audit Legal Requirements
3. Objectives and Scope of Financial Statement Audit
4. Internal Control System
5. Audit Planning and Audit Risk
6. Audit Evidence and Audit Procedures
7. Audit Documentation
8. Audit Sampling
9. Audit of Revenue Cycle
10. Audit of Purchase Cycle
11. Audit of Payroll
12. Audit of Cash
13. Audit of Inventories
14. Audit of Property, Plant and Equipment
15. Auditor’s Report
16. Code of Ethicsfor Auditors
17. Liability of Auditors
18. Completing The Audit Process: Effects of Post Statement of Financial Position Events
19. Group Audit and Using the Work of Others
20. Introduction to Internal Auditing
21. The Impact of Information Technology (IT) on the Audit Process
22. Corporate Governance and Fraudulent Financial Reporting
23. Assurance-related Services
24. Non-assurance Services