Principles of External Auditing

Principles of External Auditing provides an introduction to the principles which underlie external auditing in the United Kingdom. It describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. The book is up-to-date and covers UK auditing standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability,audit risk, quality control, and the impact of information technology. Striking a careful balance between theory and practice, Principles of External Auditing is designed for anyone interested in understanding the principles of auditing in the UK. It is a valuable source of reference for students, practitioners, academics and laypersons alike and also provides an ideal foundation for those taking courses in auditing in universities or for professional examinations.