Modern Auditing [Paperback]

Modern Auditing has become established as one of the leading textbooks for students taking university and professional courses in auditing. This extensively revised third edition continues to provide the reader with a comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing.

Aimed at introductory level courses in auditing at undergraduate, graduate and professional levels, it develops the auditing process in a logical and sequential manner enabling the reader to progressively consolidate their understanding of the concepts and process.

The book contains a strong pedagogical framework including: chapter overviews, learning objectives and checks, review questions, professional application questions, case studies and a glossary of technical terms.


New features include:

* Updated coverage of developments in companies legislation, regulation and corporate governance
* Discussion of new developments in ethical codes
* Coverage of the latest audit risk standards and the impact of the IAASB's Clarity Project
* Focus on changes in professional statements and structure and the increasing influence of IFACPreface

CHAPTER 1

Auditing and the public accounting profession

CHAPTER 2

Financial statement audits

CHAPTER 3

Professional ethics

CHAPTER 4

Auditors’ legal liability

CHAPTER 5

Audit risk and audit evidence

CHAPTER 6

Accepting the engagement and planning the audit

CHAPTER 7

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