Written by an experienced auditor this practical guide will help auditors plan their procedures in accordance with current auditing standards and other forms of regulation. The advice provided allows readers to get to grips with what the ISAs (UK) strive to achieve and what can - and typically does - go wrong during the execution of an audit procedure.
All chapters are clearly structured so that the reader can understand what they are trying to achieve during each step of the process, how they achieve those objectives, and the pitfalls to avoid.
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