Last edited by Gardaramar
Wednesday, July 22, 2020 | History

4 edition of Auditing found in the catalog.


M. J. Pratt


by M. J. Pratt

  • 379 Want to read
  • 25 Currently reading

Published by Longman in London .
Written in English

  • Auditing.

  • Edition Notes

    StatementMichael J. Pratt.
    LC ClassificationsHF5667
    The Physical Object
    Paginationxii,508p. :
    Number of Pages508
    ID Numbers
    Open LibraryOL22367468M
    ISBN 100582296536

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Auditing by M. J. Pratt Download PDF EPUB FB2

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The scope of auditing is not only restricted to financial audit under the Companies Act, but has also been extended to cost accounting aspects, managerial policies, operational efficiencies and system applications and audit under Computer Information System environment.

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CURRENT EDITION. Standards designed to enhance auditor’s reports for investors and other users of financial statements, as well as changes to other International Standards on Auditing to address the auditor’s responsibilities in relation to going concern, financial.

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This fourth edition addresses new and expanded BoK topics, common auditing (quality, environmental, safety, and .An audit is a systematic and independent examination of books, accounts, statutory records, documents and vouchers of an organization to ascertain how far the financial statements as well as non-financial disclosures present a true and fair view of the concern.

It also attempts to ensure that the books of accounts are properly maintained by the concern as required by law.The Yellow Book provides standards and guidance for auditors and audit organizations, outlining the requirements for audit reports, professional qualifications for auditors, and audit organization quality control.

Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports.