Modern Auditing

Modern Auditing offers the reader a through coverage of the practice if auditing in context of auditing theory and concepts, and the professional responsibilities of the independent auditor. The structure of the book develops the auditing process in a logical and sequential manner, enabling students to progressively consolidate their understanding of the concepts and processes without excessive detail or repetition. Graham Cosserat has recently been appointed as the examiner to the Association of Chartered Certified Accountant (ACCA) for Paper 6 The Auditing Framework. Cosserat will develop Modern Auditing so that it reflects the main topics covered in the syllabus for this paper. This paper is taken by approximately 10,000 candidates per annum, almost 80 per cent of those based in the UK.