Auditing fundamentals : in a South African context
edited by Pieter von Wielligh ...[et al.]
- Cape Town : Oxford University Press, 2014.
- lxv, 742 p. : ill. ; 30 cm.
1 Introduction ; 2 Ethical responsibilities ; 3 Legal responsibilities ; 4 Basic concepts of governance and internal control ; 5 Introduction to Information Technology ; 6 The revenue and receipts cycle ; 7 The purchase and payments cycle ; 8 The production and inventory cycle ; 9 The human resources cycle ; 10 The investment and financing cycle ; 11 Overview of the audit process ; 12 Pre-engagement and planning activities ; 13 Audit procedures ; 14 Completion of the audit ; 15 Independent review
Auditing and Assurance: Principles and Practice provides a practical, applied and engaging introductory textbook to support students throughout the undergraduate level of the Auditing curriculum. The text is designed to enhance learning by supporting holistic understanding: theory is presented within the framework of the real-world business environment, assisting readers to engage with principles and standards with an understanding of the context within which they are applied. The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows the audit of a real South African company, demonstrates practical application of the principles and the integration of the auditing process with a typical audit client's business.