Auditing fundamentals in a South African context /
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| Other Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
Cape Town :
Oxford University Press,
2018.
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| Subjects: |
Table of Contents:
- Part A. The context within which the external auditor operates. Introduction
- Ethics
- Legal responsibilities of the author
- Part B. The auditee's responsibility for financial information. Basic concepts of governance and internal control
- Introduction to risk and internal control in a computerised environment
- Revenue and receipts cycle
- Purchase and payments cycle
- Inventory and production cycle
- Human resources cycle
- Investment and financing cycle
- Part C. The external audit process. Overview of the audit process
- Pre-engagement and planning activities
- Audit procedures: essential concepts
- Completion of the audit
- Independent review
- Appendix. Examples of cycle documentation related to the business cycles.