Principles of external auditing - Brenda Porter

Principles of External Auditing provides an introduction to the principles which underlie external auditing in the United Kingdom. It describes and explains, in nontechnical language, the nature of the audit function and the principles of the audit process. The book is uptodate 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.

Brenda Porter BSc (Hons, Geog), BBS, PhD, CA, FCIS, Cert Ed, is Director of Accounting Research at Cranfield School of Management, Cranfield University, UK and Professor of Accountancy at Massey University, NZ. Jon Simon BSc (Hons, Econ), MA, MBA, FCA, is a Lecturer in Accounting and Finance at the University of Hull, UK, and David Hatherly BSc (Hons, Econ), MAcc, FCA, is Professor of Accounting at the University of Edinburgh, UK.