

This student version of a classical professional text provides a rigorous, yet highly readable, introduction to the theory and practice of auditing. The emphasis throughout is on the need for audit efficiency as well as audit effectiveness and the student is constantly reminded...

This Third College Version offers a rigorous and highly readable introduction to the theory and practice of auditing. Using both the transaction cycle and account balance approaches, it emphasizes the development of judgment by the auditor and provides aids for enhancing decision-making...
