Auditing concepts and methods

This sixth edition brings in a fresh chapter on the legal exposure accountants face, and the content throughout has been revised to match current auditing rules and everyday practice. Its aim is to explain where audits fit within private companies and public agencies alike, and to walk students through the professional standards governing the work. Those standards include GAAS, quality control, and the ethical duties of auditors, along with external pressures such as lawsuits that shape how audits are carried out.