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Principles of External Auditing Paperback – 24 Jan 2003

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Product details

  • Paperback: 622 pages
  • Publisher: John Wiley & Sons; 2nd Edition edition (24 Jan. 2003)
  • Language: English
  • ISBN-10: 0470842970
  • ISBN-13: 978-0470842973
  • Product Dimensions: 16.9 x 3.4 x 24.5 cm
  • Average Customer Review: 5.0 out of 5 stars  See all reviews (1 customer review)
  • Amazon Bestsellers Rank: 966,819 in Books (See Top 100 in Books)
  • See Complete Table of Contents

Product Description

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, FCA (NZ), CA (Scot), FCIS, Cert Ed is Reader in Accounting at Warwick Business School.

    Jon Simon BSc (Hons, Econ), MA, MBA, FCA is Lecturer in Accounting and Finance at the University of Hull Business School.

    David Hatherly BSc (Hons, Econ), Macc, FCA is Professor of Accounting at the University of Edinburgh Management School.


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Top Customer Reviews

Format: Paperback
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.
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