Principles of External Auditing

Principles of External Auditing offers a striking and 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. 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.