This outstanding new text, written by a distinguished name in the auditing field, focuses on helping students master both the methods and decision-making processes of auditing. By concentrating on the three underlying themes of materiality, audit risk, and evidence throughout the presentation, this text develops a systematic risk-based approach to the course, giving students both the technical skills they need as well as a means to apply informed judgment in any audit engagement. In addition, the text contains a single, integrated, running case--a paging services company--developed in chapter 2 and utilized throughout the text to demonstrate key auditing concepts and methods. An update is now available, shrink-wrapped for free, including coverage of SAS 82.
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