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Solution Manual for Modern Auditing and Assurance Services, 6/e, Leung

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Solution Manual for Modern Auditing and Assurance Services, 6th Edition, Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson, ISBN: 978-1-118-61524-9, ISBN : 1118615247, ISBN : 9781118615249 – Download Solution Manual Instantly

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Solution Manual for Modern Auditing and Assurance Services, 6th Edition, Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson, ISBN: 978-1-118-61524-9, ISBN : 1118615247, ISBN : 9781118615249

Preface xii

Abbreviations xviii

How to use this book xix

Acknowledgements xxii

part 1 THE AUDITING AND ASSURANCE ENVIRONMENT 2

1 An overview of auditing 4

2 Governance and the auditor 44

3 Professional ethics, independence and audit quality 94

4 Other assurance engagements and quality standards 162

5 The auditor’s legal liability 202

part 2 AUDIT PLANNING 246

6 Overview of the audit of financial reports 248

7 The auditor’s report 280

8 Client evaluation and planning the audit 314

9 Audit risk assessment 366

10 Materiality and audit evidence 414

part 3 AUDIT TESTING METHODOLOGY 452

11 Tests of controls 454

12 Designing substantive procedures 488

13 Audit sampling 526

part 4 AUDITING TRANSACTIONS AND BALANCES 566

14 Auditing sales and receivables 568

15 Auditing purchases, payables and payroll 618

16 Auditing inventories and property, plant and equipment 664

17 Auditing cash and investments 708

part 5 COMPLETING THE AUDIT 756

18 Completing the audit 758

Glossary 801

Index 811