Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality.
The only textbook to provide complete coverage of both International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics such as the audit of accounting estimates, group audit and the integrated audit.
Supplemented by extra online resources, students using this established text will be well equipped to be effective auditors and to understand the role of auditing in the business world.
W. Robert Knechel is the Frederick E. Fisher Eminent Scholar in Accounting at the University of Florida, USA. He is currently the Director of the International Center for Research in Accounting and Auditing (ICRAA). He holds honorary faculty appointments at the University of Auckland, New Zealand and KU Leuven, Belgium.
Steven E. Salterio is the Director of the CPA Centre for Governance, the PWC/O’Neill Faculty Research Fellow in Accounting, and a Professor of Business at the Stephen J. R. Smith School of Business, Queen’s University, Canada. He is a Fellow of the Chartered Professional Accountants of Ontario (formerly the Institute of Chartered Accountants of Ontario).
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