Auditing & Assurance: Principles & Practice

Auditing and Assurance: Principles and Practice provides a practical, applied and engaging introductory textbook to support students throughout the undergraduate level of the Auditing curriculum. The text is designed to enhance learning by supporting holistic understanding: theory is presented within the framework of the real-world business environment, assisting readers to engage with principles and standards with an understanding of the context within which they are applied. The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows the audit of a real South African company, demonstrates practical application of the principles and the integration of the auditing process with a typical audit client's business.