Summary

Building on the success of Modern Auditing, this extensively revised second edition continues to provide the reader with comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing.

Building on the success of Modern Auditing, this extensively revised second edition continues to provide the reader with comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing. Aimed at introductory courses in auditing at undergraduate, graduate and professional levels, it develops the auditing process in a logical and sequential manner, enabling the reader progressively to consolidate their understanding of the concepts and process. The strong pedagogical framework has been retained and includes chapter overviews, learning objectives and checks, review questions, professional application questions, case studies and a glossary of technical terms. New features include: * Revisions to make this edition wholly compliant with the British adoption of international accounting and auditing standards in 2005 * Changes in the regulatory environment, including developments in corporate governance and the new system of regulation of the accounting profession * A chapter on e-commerce and its implications f or control and audit Supplementary material for lecturers can be found at: www.wileyeurope.com/go/cosserat2ed International Journal of Accounting, Vol 40 2005 "...easy to follow...comprehensive and integrated approach..."