Principles of Auditing

This is a presentation of audit theory and practice. Written in understandable language, it is appropriate for students with little auditing experience. It presents auditing concepts and attempts to make the relationship between auditing and accounting understandable. Case studies, new to this edition, focus on specific industries to emphasize the importance of having a thorough knowledge of the audit client's business and end-of-chapter questions require students to use the Internet to perform audit research. The book also includes discussion of international auditing standards and adopts a balance-sheet approach to auditing.