The Audit Process : Principles,Practical Cases

Ian Gray acquired extensive practical auditing experience with Price water house Coopers in Germany and Italy. He was for many years principal lecturer and head of auditing at Sheffield Haltam University. He currently teaches auditing part-time at Stirling University. Stuart Manson is a member of the Institute of Chartered Accountants of Scotland. He is presently a senior lecturer in the Department of Accounting, Finance and Management at the University of Essex where he lectures on auditing and financial reporting. He has written a number of articles in academic journals and co-authored a number of research monographs in the areas of auditing and financial reporting. In this refreshing imaginative and thorough introduction to the audit process, the authors provide a rational and coherent foundation for the appreciation of auditing practice. With the aid of numerous examples, case studies and questions. The Audit Process: Principles, Practice and Cases in the context of the entire audit. A major strength of the book is its questioning approach, designed to encourage the student to interact with the material. The second edition of The Audit Process: Principles, Practice and Cases has been completely revised, including chapter on: auditing;audit risk;materiality and sampling;the audit expectations gap and corporate governance;the radical critique of auditing;the response of the auditing profession.