Cases in Auditing [Paperback]

Cases in Auditing presents students with realistic problems in a case study format, which they are required to solve by applying their knowledge of auditing theory and auditing and accounting standards. The cases require the student to adapt auditing techniques to the demands of a particular situation. The author believes that structuring the book in this way gives the student an appreciation of the need for the auditor to identify the key elements of a client's business, and design an audit that is responsive to them.

The Second Edition contains updated versions of 14 of the earlier cases and adds 8 new cases covering: an audit of a computerized accounting system; auditor liability; corporate governance; environmental audit; internal audit and the external auditor; ethics and independence; illegal acts by a client; and risk and audit planning.

There are questions for discussion and suggestions for suitable reading for each case.Introduction
Alhambra Bingo Clubs
New audit: Procedures and Planning
Elliott Transmitters plc
Systems Controls and Weaknesses: Flowcharting
Softdream Limited
Audit of a Networked Computer System
Esparto Limited
Analytical Review in Audit Planning
The Enormous Electrical Company
Audit of a Stocktake
Technical Wizardry Limited
Audit of a Stock Valuation
Warehousemasters Limited
Audit of Debtors
Britlings Brewery
Fixed Assets: Systems and Substantive Tests
Mrs Beetons Kitchens Limited
Purchases System: Audit of Creditors and Accruals
Golden Foods Limited
Resolving Audit Problem Areas
Massive Motors Limited
Post Balance-Sheet Events, Commitments, Contingencies&llCÚ