Auditing Theory and Practice

Auditing Theory and Practice incorporates the standards set by the AASB (Australian Accounting Standards Board) and the NZASF (New Zealand Accounting Standards Framework). 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 advanced internal audit, for both AASB and NZASF. 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.