Auditing and assurance : theory and practice / by Clifford Gomez

Includes index.

Introduction Auditor Types of audit Auditing procedures and techniques Internal control and internal check Internal audit Vouching Vouching of cash transactions Vouching of trading transactions Verification and valuation of assets and liabilities (general) Verification and valuation of fixed assets Verification and valuation of current assets Verification and valuation of liabilities Depreciation Reserves and Provisions Capital and Revenue Divisible profits Liabilities of an auditor Audit of limited companies Audit of banking companies Audit of insurance companies Auditor's report Investigation Accounting and auditing standards Management audit Cost audit Tax audit Government audit Impact of computerisation on audit approach Social audit