The 21st edition of Principles of Auditing & Other Assurance Services provides a carefullybalanced presentation of auditing theory and practice. Written in a clear and understandablemanner, it is particularly appropriate for students who have had limited or noaudit experience. The approach is to integrate auditing material with that of previousaccounting fi nancial, managerial, and systems courses.
Focusing on auditing theory and practice, this book is tailored for students with little to no audit experience. It effectively integrates auditing concepts with prior coursework in financial, managerial, and systems accounting. Organized around balance sheet accounts, the text offers a clear, accessible method for understanding the risk assessment-based approach mandated by U.S. and international standards, making it a practical resource for learners in the field.
A presentation of auditing theory and practice. This edition, aimed at students with little auditing experience, uses case studies focusing on specific industries to illustrate concepts of auditing and the relationship between auditing and accounting.