Auditing: 8th Edition: English

Author: Robertson
Publisher:
Publish Date: 1998-12-01
Features: The most authoritative auditing textbook in the United States! This book provides an in-depth and detailed introduction to the concepts, theories, and practical procedures of auditing. It offers insightful discussions on auditing standards, principles, and quality requirements, along with clear and easy-to-understand explanations of technical issues such as setting objectives, collecting evidence, and making judgments. The book covers a wide range of topics, including audit planning, analytical procedures, control risk assessment, data sampling, ethics, and more, with a dedicated focus on techniques for identifying fraudulent behavior. Numerous real-world cases and a close tracking of developments in auditing practice make this book highly practical.