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Description
Auditing Theory and Practice incorporates the standards set by Australia's AUASB (Auditing and Assurance Standards Board) and New Zealand's NZAuASB (New Zealand Auditing and Assurance Standards Board). The reader-friendly text teaches you about the four major phases of the audit and includes dedicated chapters on fraud and sustainability audits, public-sector and non-profit-sector audits and internal audit, for both AUASB and NZAuASB. By linking theory ' through historical context and examples ' to practice, you learn why a particular practice is important, giving examples of audit failures, and then how to apply it. This approach enhances understanding of the application of professional scepticism in auditing and prepares you for real-world auditing.
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