Principles of External Auditing 4th Edition

This text provides a comprehensive introduction to the principles and practice of external auditing. It describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. It also covers international auditing and accounting standards and relevant statute and case law.
Scholars of accounting describe and explain in non-technical terms the role of the auditor in society, the nature of the audit function, and the principles of the audit process. The book is for anyone who is interested in understanding the principles that underlie external auditing, they say, but as a textbook for an introductory course it can also provide a solid foundation for people beginning the study of auditing. Among the topics are the development of auditing and its objectives, duties of auditors with respect to fraud and non-compliance with laws and regulations, audit sampling and computer assisted auditing techniques, and corporate responsibility reporting and assurance. Annotation ©2014 Ringgold, Inc., Portland, OR (protoview.com)
Striking a careful balance between theory and practice, this text describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. Sets auditing in the context of corporate accountability and responsible corporate governance.
Principles of External Auditing has become established as one of the leading textbooks for students studying auditing. Striking a careful balance between theory and practice, the book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process.The book covers international auditing and accounting standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology.Brenda Porter is currently visiting Professor at Exeter University and Chulalongkorn University, Bangkok.