Authors: Martin Nolan and Christine Nangle
Summary: This unique Irish textbook covers the entire audit process undertaken by independent external auditors culminating in their Independent Auditor’s Report. It is designed to inform students about the background to auditing, and then lead them in detail through the practicalities of auditing. Uniquely, the text emphasises helping students to understand the context in which the audit process takes place by relating the principles discussed to the relevant sections of the financial statements being audited. Accordingly, a full set of Financial Statements based on IFRS is included in the text.
This 2nd Edition has been rewritten to enhance clarity, include up-to-date, real life examples and to reflect current auditing and financial reporting standards.
Four full new chapters have been added to the text, on: ethics and corporate governance; the audit process; using the work of others; and group audits. An extended introduction has also been added, which includes a significant section on current and future developments in auditing and assurance.