This book equips CPA learners with the knowledge, skills and professional values to plan, perform and report on audit and assurance engagements, following the KASNEB syllabus for Paper No. 10. It covers the nature and purpose of an audit, assurance and non-assurance engagements, the legal and professional framework including the Companies Act 2015 and the Code of Ethics, engagement acceptance, audit risk, planning, materiality and documentation. It also covers internal control systems, the internal audit function, forensic accounting, errors and fraud, audit evidence and sampling, public sector auditing in Kenya, auditors’ reports, auditing in computerised environments and contemporary issues such as data analytics, cloud computing, blockchain and sustainability assurance, with Kenyan examples throughout.<\/p>\n","protected":false},"excerpt":{"rendered":"
This book contains the following topics:<\/span><\/p>\n \u2022 Nature and Purpose of an Audit
\n\u2022 Assurance and Non-Assurance Engagements
\n\u2022 Legal and Professional Framework
\n\u2022 Engagement Acceptance and Audit Risk Assessment
\n\u2022 Audit Planning and Documentation
\n\u2022 Internal Control Systems
\n\u2022 The Internal Audit Function
\n\u2022 Forensic Accounting, Errors and Fraud
\n\u2022 Audit Evidence
\n\u2022 Auditing in the Public Sector
\n\u2022 Auditors’ Reports
\n\u2022 Auditing in a Computerised Environment
\n\u2022 Contemporary and Emerging Issues in Auditing<\/p>\n