Test Bank The Audit Process 7th Edition by Iain Gray

Test Bank The Audit Process 7th Edition by Iain Gray

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Test Bank The Audit Process 7th Edition by Iain Gray

This textbook provides a comprehensive introduction to auditing principles, practices, and case studies. It is tailored for undergraduate and postgraduate courses in accounting and finance, offering insights into international accounting, auditing, and financial reporting standards. The book emphasizes corporate governance, audit quality, and the audit expectations gap, along with topics like auditor independence, fraud, and risk management.

ISBN-10: 1473760186, ISBN-13: 9781473760189

Iain Gray, Stuart Manson, Louise Crawford

Table of Contents:
1. Why are auditors needed?
2. Postulates and concepts of auditing
3. Auditor independence
4. Audit regulation
5. Introduction to corporate governance
6. Risk and evidence
7. Systems work
8. Testing and evaluation
9. Substantive testing
10. Sampling and materiality
11. Analytical review
12. Assurance engagements
13. The Audit Report
14. Fraud and going concern
15. The audit expectations gap
16. Auditor liability