This new book analyses the role of external auditors in a rapidly
changing environment and the need to expand their role beyond
traditional financial statement audits. It presents external
auditing in an innovative manner, with heavy emphasis on
theoretical and international issues. The focus is on coverage of
fundamental issues with regard to the framework and conceptual
structure of auditing, rather than the details of traditional audit
approaches. The book provides a carefully balanced presentation of
auditing theory and practice. This book is suitable for
undergraduate and postgraduate students studying courses in
auditing as a part of an accounting or business-related degree. It
will also be of interest to practitioners, researchers and managers
who are interested in current issues of auditing.
General
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