Auditing & Assurance Services: A Systematic Approach [With CDROM]

Focusing on the essential concepts of the audit process, this text emphasizes understanding over rote memorization. It promotes student engagement through clear writing and real-world examples, encouraging critical thinking at key points. The systematic approach introduces audit risk, materiality, and evidence, followed by discussions on audit planning and control risk assessment. By applying these principles to business processes, the book highlights the importance of auditor judgment and decision-making, preparing students for the complexities of modern auditing.