Auditing: Principles and Practices

Description

Auditing: Principles and Practices offers a structured and practical overview of the auditing profession, covering the fundamental principles, standards, and procedures that guide audit engagements. The book explains the purpose of auditing, the auditor’s role, and the ethical and professional responsibilities essential to ensuring financial reporting credibility.

Key topics include audit planning, risk assessment, internal controls, audit evidence, sampling techniques, and audit reporting. The book also addresses regulatory frameworks, professional auditing standards, and the application of judgment in audit decision-making.

Written for accounting students, auditors, educators, and finance professionals, this book balances theory with real-world practice. Through examples and practical insights, Auditing: Principles and Practices equips readers with the knowledge and skills needed to conduct effective audits and understand the evolving challenges of the auditing profession.