Product Description

This book provides a comprehensive and exacting introduction to the principles and practice of external auditing. It describes and explains, in non–technical language, the nature of the audit function and the principles of the audit process.
The book covers international auditing and accounting standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology.

Product Details

• Amazon Sales Rank: #83300 in Books
• Published on: 2008-08-15
• Original language: English
• Number of items: 1
• Binding: Paperback
• 816 pages

From the Back Cover
Principles of External Auditing has become established as one of the leading textbooks for students studying auditing in the United Kingdom and Ireland. Striking a careful balance between theory and practice, the book describes and explains, in non–technical language, the nature of the audit function and the principles of the audit process. Principles of External Auditing is a valuable source of reference for students, practitioners, academics and laypersons alike and it also provides an ideal foundation course for those taking auditing courses at university or for professional examinations.

The book covers both UK and International Auditing Standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology.

This new edition of the text has been thoroughly revised and new chapters have been provided on the conceptual framework, internal auditing and environmental audits.

Other notable features of this second edition include:

• All regulatory material has been updated, e.g. new material has been provided on corporate governance.

• New sections have been added covering the audit expectation–performance gap, new audit methodologies and knowledge of the business.

• The latest developments in legal liability – and how to avoid it – have been covered.

About the Author
Brenda Porter BSc (Hons, Geog), BBS, PhD, CA, FCIS, Cert Ed, is Director of Accounting Research at Cranfield School of Management, Cranfield University, UK and Professor of Accountancy at Massey University, NZ. Jon Simon BSc (Hons, Econ), MA, MBA, FCA, is a Lecturer in Accounting and Finance at the University of Hull, UK, and David Hatherly BSc (Hons, Econ), MAcc, FCA, is Professor of Accounting at the University of Edinburgh, UK.

Customer Reviews

Principles of External Auditing Edition 2.
This book is great for anyone who is doing modules as part of their degree which focus on all the aspects of auditing. It has an in depth but simplistic format which makes it very readable and enjoyable. Well referenced and very easy to read, due to the larger than normal text font throughout the textbook. It covers a vast areas of auditing including computer assisted auditing techniques which are becoming more popular in organisations. It also cover environmental auditing which organisations are choosing to disclose more often. This book is very good and I would highly recommend it to anyone looking to do auditing, in education and also in practice.