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Modern Auditing by Graham Cosserat; Neil RoddaModern Auditing offers the reader a thorough coverage of the practice of auditing in context of auditing theory and concepts, and the professional responsibilities of the independent auditor. The structure of the book develops the auditing process in a logical and sequential manner, enabling students to progressively consolidate their understanding of the concepts and processes without excessive detail or repetition.
Principles of External Auditing by Brenda Porter; Jon Simon; David HatherlyPrinciples of External Auditing has become established as one of the leading textbooks for students studying auditing. Striking a careful balance between theory and practice, the book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. The book covers international auditing and accounting standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology. Brenda Porter is currently visiting Professor at Exeter University and Chulalongkorn University, Bangkok.