Contemporary Auditing and Assurance Engagements

This book, Contemporary Auditing and Assurance Engagements was written to educate students and professionals on contemporary but reoccurring concepts in auditing and assurance engagements.
The quest for writing this book was basically to extend the frontiers of knowledge on auditing and all related concepts. This book consists of twenty chapters with deep insights into what auditing is, historical development and practices, the types of audit, the role of auditors in auditing, audit quality and fee, auditors'
responsibilities, audit opinion and reports, assurance engagement, the conceptual framework for financial reporting, internal control system, audit practice in the public sector and other functions related to auditing concepts. This book also comprehensively presents ideas on theories and various concepts and conventions in accounting, extending it to the qualitative characteristic of conceptual framework relating to auditing, audit authorities, audit management, and assurance engagements. It is hoped that students offering Auditing or
Advanced Auditing & Assurance in higher institutions, lecturers, and practitioners will find this book useful in their various.

CHAPTER ONE:
Historical Development of Auditing and Audit Practice 1
CHAPTER TWO:
Financial Statements, Concepts, and Conventions 38
CHAPTER THREE:
Theories and Auditing Practice 75
CHAPTER FOUR:
Audit Fee and Quality of Financial Reporting 123
CHAPTER FIVE:
Audit Standard and guidance 138
CHAPTER SIX:
Auditors' Negligence and Audit Practice 147
CHAPTER SEVEN:
Ethics and Audit Practice 180
CHAPTER EIGHT:
Auditors' Legal Liability 207
CHAPTER NINE:
Audit Planning and Program 228
CHAPTER TEN:
Assurance Engagement 259
CHAPTER ELEVEN:
Audit Authorities and the Development of Audit in Nigeria 280

CHAPTER TWELVE:
Financial Reporting Council of Nigeria 296
CHAPTER THIRTEEN:
Internal Control System 320
CHAPTER FOURTEEN:
Auditing and Audit Practices in Public Sector 328
CHAPTER FIFTEEN:
Joint Audit 363
CHAPTER SIXTEEN:
Audit Engagement 367
CHAPTER SEVENTEEN:
Audit Sampling 379
CHAPTER EIGHTEEN:
Audit Documentation 389
CHAPTER NINETEEN:
Audit Evidence 414
CHAPTER TWENTY:
Audit Report and Notebook 423

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Contact:
Professor Godwin Emmanuel Oyedokun
godwinoye@yahoo.com; info@ogecops.com