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A TEXTBOOK OF AUDITING AND ASSURANCE
A Textbook of Auditing and Assurance, 2nd Edition places more emphasis on a practical approach to auditing problems. The authors’ combined experience allows them to take you through a step by step auditing process. By providing you with technical skills and case studies, the authors guide you on how to make sound professional judgments in auditing.
A Textbook of Auditing and Assurance has been revised
• To cater primarily for students reading for professional examination papers of CPA and ACCA.
• To provide for students undertaking university examination of Bachelor of Commerce, Business Administration and Business Education Studies.
• To provide a practical guide on the use of Computer Assisted Audit Techniques (CAATS) key, in evaluating controls and extracting relevant data, thus increasing efficiency and effectiveness of the auditing process in the contemporary business world of artificial intelligence.
• To provide a detailed coverage of internal control systems (ISA 315) of all the business operations.
• To include five internal control components by the Committee of Sponsoring Organisations of the Treadway Commission (COSO), with recent case studies on weaknesses in control environment that leads to fraud and financial misstatement.
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