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Unit 5: Audit Planning

6. Risk of material misstatement Notes

7. ISA 620
8. The nature of the clients business and industry
9. Economic conditions; impact of competition; reporting obligations; legal and regulatory
requirements
10. ISA 315
11. Audit programs

5.19 Further Readings

Books David Coderre, Internal Audit: Efficiency through Automation, John Wiley & Sons,
2009.
Emile Woolf, Moira Hindson, Audit and Accountancy Pitfalls: A Casebook for Practising
Accountants, Lawyers and Insurers, John Wiley & Sons, 2011.
Iain Gray, Stuart Manson, The Audit Process: Principles, Practice and Cases, Cengage
Learning EMEA, 2007.

Jeanette Franzel, Single Audit: Opportunities exist to improve the Single Audit Process
and Oversight, DIANE Publishing, 2009.
Susan Switzer, Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven
Reporting, John Wiley & Sons, 2007.

Online links www.asiatradehub.com/india/tr9.asp

www.auditservices.com/aevidence.html
www.investopedia.com/terms/a/auditing-evidence.asp#ixzz1x6PIvbTg
www.informationbible.com/article-auditing-in-depth-111904.html

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