Audit: A Complete Guide

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Audit: A Complete Guide" is an extensive reference book that covers every aspect of auditing practices, standards, and certification processes. Starting from the evolution of auditing practices, the book emphasizes the importance of audits in organizations and the regulatory environment for external audits. It then delves into the principles of assurance engagements, including the relationship between ISAs and national standards, preconditions for an audit, and components of audit risk. The book provides insight into the importance of corporate governance and its requirements for directors and auditors, audit committees, internal control, and risk management. The guide describes the professional ethics and ISAs that govern auditing practices and their importance. It also provides a detailed breakdown of audit planning and procedures, including how to obtain, assess, and document evidence and form opinions. The book covers audit techniques such as audit sampling, testing, evaluation, and Substantive Procedures for Balance sheet Audit, Income Statement Audit, and Cash Flow Statement Audit. The guide discusses different audit scenarios, including not-for-profit organizations, subsequent event reviews, and going concern, and provides techniques for evaluating work performed by experts and internal audit teams. With detailed case studies portraying different organizations, including a transport warehouse, a superstore, a bank, and a university, this book is an essential reference for auditors, accountants, and business owners seeking to improve their auditing processes and techniques. Overall, Complete Guide to Auditing is an insightful and thorough guide that provides a comprehensive overview of auditing practices and preparation for the complex field of auditing.