ABSTRACT

Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality.

The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit.

Supplemented by extra on-line resources, students using this established text will be well-equipped to be effective auditors and to understand the role of auditing in the business world.

chapter 1|28 pages

Outline

chapter 2|28 pages

Outline

chapter 3|32 pages

The Building Blocks of Auditing

chapter 4|34 pages

Outline

chapter 7|46 pages

Outline

chapter 9|42 pages

Outline

chapter 10|40 pages

Outline

chapter 12|46 pages

Outline

chapter 13|46 pages

Auditing Resource Management Processes

chapter 14|44 pages

Outline

chapter 15|48 pages

Completing the Audit II: Audit Reporting

chapter 16|54 pages

Outline

chapter 17|38 pages

Interpreting Sample-Based Audit Evidence