An Auditor's Guide to Auditing Financial Statements in the UK

Erscheinungsjahr 2024
ISBN: 978-1-5265-2748-6
Verlag: Bloomsbury Publishing PLC

Buch, Englisch, 712 Seiten, Paperback, Format (B × H): 156 mm x 234 mm, Gewicht: 975 g

Written by an experienced auditor this practical guide will help auditors plan their procedures in accordance with current auditing standards and other forms of regulation. The advice provided allows readers to get to grips with what the ISAs (UK) strive to achieve and what can - and typically does - go wrong during the execution of an audit procedure.

All chapters are clearly structured so that the reader can understand what they are trying to achieve during each step of the process, how they achieve those objectives, and the pitfalls to avoid. Topics covered include: Accepting an Audit Client, Planning the Audit, Group Audit, and Quality Management.

This title is also available within Bloomsbury Professional's Financial Reporting for Smaller Companies online service.

Autoren/Hrsg.

Collings, Steve

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision

Inhaltsverzeichnis

Foreword - written by John Selwood
Preface
Introduction
1. The Regulatory Framework
2. The Role of the Regulators and Professional Bodies
3. Ethics
4. Client Acceptance
5. Planning the Audit I: Risk and Understanding
6. Planning the Audit II: Other Aspects of Planning
7. Audit Evidence
8. Other Audit Evidence Issues
9. Fraud, Laws and Regulations
10. Audit Completion
11. The Unmodified Auditor's Opinion
12. The Modified Auditor's Opinion
13. Group Audits
14. Quality Management
15. Other Types of Engagement

Über Autor(innen)

Collings, Steve
Steve Collings FCCA is a director of Leavitt Walmsley Associates Ltd, a firm of chartered certified accountants based in Sale and Warrington, UK. He also writes for many international blogs and websites, and is the author of numerous respected guides on accounting, and he has lectured for a number of years on these subjects.

Steve contributes to a variety of external auditing and accounting platforms and is recognised globally for his technical knowledge. He has often been consulted by senior authorities to assist in technical compliance issues, including being asked to become a member of the UK GAAP technical advisory group at the Financial Reporting Council. He has been a recipient of a number of industry awards, including Professional Member of the Year at the AAT Professional Member Awards (2017).

Steve Collings FCCA is a director of Leavitt Walmsley Associates Ltd, a firm of chartered certified accountants based in Sale and Warrington. He has written a large number of respected guides on accounting, and has lectured for a number of years on these subjects.