Principles of External Auditing 3rd Edition PDF Download Ebook. Brenda Porter, David Hatherly and Jon Simon provide 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.
This book addresses the issues and principles of external auditing with specific reference to UK statutory and professional requirements. It strikes a sensible balance between the principles and practice of auditing and as such fills a gap in the market, appealing to academics and practitioners. It 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. This text 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.
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.
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.
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