Auditing

This text focuses on helping students master both the methods and decision-making processes of auditing. By concentrating on the three major themes of materiality, audit risk, and evidence, this text develops a systematic risk-based approach to the discipline, giving students both the technical skills they need as well as a means to apply informed judgement in any audit engagement. Discussions of internal control assume some level of computerization, so the effect of computer processing on the audit is introduced immediately after, and as an extension of, coverage of internal control. The text contains a single, integrated, running case - a paging services company - developed in chapter 2 and utilized throughout the text to demonstrate key auditing concepts and methods. Student-centred, the book includes self-check review questions, problems, and discussion cases developed from real-world examples.