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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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UK Public Holiday Monday 28th May

Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.

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Efficent Auditing of Private Companies 5th ed


ISBN13: 9781847984968
Published: October 2012
Publisher: Croner-i
Country of Publication: UK
Format: Paperback, A4
Price: £88.00



Despatched in 3 to 5 days.

A detailed guide to planning, carrying out and completing an audit, Efficient Auditing of Private Companies is now in its Sth edition and covers issues and problems a year on from the introduction of Clarified ISAs.

This edition features lessons learnt and recent changes including the Accounting Standards Board's new definition of related parties, new example working papers dealing with accounting estimates, as well as greater detail on analytical procedures such as setting expectations and an acceptable level of difference.

This new edition focuses on areas picked up in the Quality Assurance Department's reports, as well as SWAT UK's extensive client experience of common problems and pitfalls, including the top 20 problems identified at file review. The book will help with tailoring the audit approach to ensure the most efficient and cost effective audit possible.

The guidance is structured into three main areas:-

  • planning- a step by step guide through the ISA requirements and what they mean in practice;
  • carrying out the audit - tests to be carried out and how these translate from the ISAs; and
  • completion - a review of all the information pulled together to successfully complete the audit. Changes since the last edition of this title include:
  • updated for revised ethical standards;
  • expanded section on review of estimates;
  • expanded section on review of accounting policies;
  • changes to response to risk of management override;
  • more on analytical procedures including setting expectations and an acceptable level of difference;
  • updated approach to related parties for revised FRS 8;
  • updated chapter on audit reports for the revised ISA 700; and
  • guidance amended to refer to common problems SWAT have found on file reviews.

Subjects:
Accounting