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The ninth edition of this standard reference for students and practitioners has been completely revised and restructured in line with recent far-reaching global and local changes in the auditing profession. A newly introduced feature of the ninth edition of this classic text is the cross-referencing to Graded Tutorials on Auditing by Bourne et al. (see page 24). This link will ensure that the student of auditing will be able to integrate theory with practice and application.
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