Now in its twelfth edition, Auditing continues to live up to its reputation for being comprehensive, yet accessible. It has been thoroughly updated to reflect recent changes in international standards, audit reporting and governance. With engaging real-world examples and a new chapter on public auditing, this edition is a must-have for anyone studying auditing at undergraduate or postgraduate level and for those preparing for professional examinations set by accounting bodies such as ACCA and CIMA.

The primary aim of this book is to provide a simplified but thorough approach to the understanding of au-

diting theory and practice. It is intended for those with little or no knowledge of the subject, however, some

knowledge of financial accounting, company law and information technology would be an advantage.

Students who will find this book useful will include those studying auditing as part of an accounting or

business course in a university or HE college as well as students studying for the professional examinations

of the accountancy bodies such as the ACCA or the Institutes of Chartered Accountants.

This book will provide the student with a clear and succinct exposition of the subject and will, hopefully,

be sufficiently interesting to encourage even the least conscientious student to proceed in easily digestible

stages!