TY - BOOK AU - Cosserat, Graham W. TI - Modern auditing SN - 9780470319734 AV - HF 5667 .C67 2009 PY - 2009/// CY - Chichester, England PB - John Wiley & Son, Inc. KW - AUDITING N1 - Rocdda neil, Rodda; Includes index; Auditing and the public accounting profession -- Financial statement audits -- Professional ethics -- Auditors' legal liability -- Audit risk and audit evidence -- Accepting the engagement and planning the audit -- Internal control and control risk assessment -- Audit sampling -- Designing substantive procedures -- Auditing sales and trade receivables (debtors) -- Auditing purchases, trade payables (creditors) and payroll -- Auditing inventory (stocks) and tangible non-current assets (fixed assets) -- Auditing cash and investments -- Completing the audit -- Reporting on audited financial statements -- E-commerce and auditing -- Contemporary issues in auditing ER -