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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:-