Auditors Report
Auditors Report
Auditors Report
Chapter 16
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
LEARNING OBJECTIVES
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
LEARNING OBJECTIVES CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
LEARNING OBJECTIVES CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.604
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.604 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.606
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.608
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.608 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
ACTIVITY 16.1
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – pp.610–611
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
ACTIVITY 16.2
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – pp.610–611 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.612
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.612 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
ACTIVITY 16.3
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.613
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.614
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
ACTIVITY 16.4
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.615
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.615 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
Figure 16.2 Forms of qualification matrix
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – pp.617–618
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.620
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.620 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.624
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.624 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.625
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.626
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.628
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.628 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.628 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.634
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.634 CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
KEY POINTS – p.635
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
CHAPTER SUMMARY
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
CHAPTER SUMMARY CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
CHAPTER SUMMARY CONT'D
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning
FURTHER READING
UseAudit
with Process:
The AuditPrinciples, th Edition
Process 4Practice
Use with The and Cases
By Iain Gray
Third Edition & Stuart
by Iain Gray &Manson ISBN 9781844806782
Stuart Manson ISBN 1-86152-946-5
© 2005
2008 Thomson
Cengage Learning