Publisher's Synopsis
This edition considers the issues, controversial research findings, current practices, and new technology that comprise the evolving nature of auditing. Balanced emphasis is given to theory, academic research, and practical techniques. Both the how and the why of the audit process are stressed. Topic coverage includes such areas as the economic role of the audit, international reporting practices, the environmental nature of the audit profession, special audit risk considerations, an appendix on SASs and more.;This book should be of interest to accountancy and business students.
