Beginning with an introduction to practice, audit standards and reports, this text covers both the concepts and the procedures of auditing, and reflects the challenges in accounting and auditing practice, particularly in public accounting firms. The text emphasizes financial auditors' decision-making processes, such as recognizing problems, developing audit objectives, gathering evidence with audit procedures, and making judgements about control risk and the fair presentation of financial statement assertions. There are case studies and short stories structured so as to reveal error, irregularity, or fraud in an account, with the Kingston Company used as a practice-case-within-a-textbook.
- ISBN10 0256058326
- ISBN13 9780256058321
- Publish Date 1 January 1988 (first published December 1979)
- Publish Status Out of Print
- Out of Print 17 October 2003
- Publish Country US
- Imprint Richard D. Irwin
- Edition 5th Revised edition
- Format Hardcover
- Pages 800
- Language English