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This text covers the responsibilities, functions and qualities of the independent auditor, the audit process and reporting. Topics examined include assertions in financial statements, audit evidence, audit planning, specific control problems and audit sampling.
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Most companies have to produce year-end accounts. UK GAAP is an essential tool for all those involved in preparing, auditing and using company accounts. It explains all accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.