The fourth edition of this text extends the coverage of the new approaches to the audit function from a systems and assurance services perspective. Business risk analysis and the evaluation of audit evidence is integrated throughout. This edition emphasizes professional services, analytical techniques, less audit sampling, and enhanced computer auditing approaches. The fourth edition also integrates IDEA professional audit software into the text and end-of-chapter problems.

Synopsis

This fourth edition of the text continues to expand on basic themes of business risk and technology while maintaining a focus on the basic audit, with new emphasis on corporate governance and new material on e-commerce, assurance services, and asset impairment. It adds a CD-ROM containing IDEA, a generalized audit software package, along with IDEA

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