Now in its fifth edition, this market-leading text provides students on both undergraduate and professional courses in accounting with an essential introduction to the principles and practice of auditing. Completely updated to reflect recent changes in international accounting, auditing and financial reporting standards - and incorporating relevant aspects of the global financial crisis - this well-structured textbook offers an accessible approach, including helpful margin notes and numerous self-assessment questions. New to this Edition - Updated to take account of recent changes in international accounting, auditing and financial reporting standards and the global financial crisis - Increased international material including the role of multinational audit firms - More real life examples (including from the Financial Reporting Review Panel) - Recent official examination questions (past papers from ACCA, ICAS, ICAEW and ICAI) included on the Companion Website - Strengthened coverage on audit assurance services and audit quality - Enhanced online support resources

About the Authors

Iain Gray acquired extensive practical auditing experience with PricewaterhouseCoopers in Germany and Italy. He was for many years principal lecturer and head of auditing at Sheffield Hallam University. He currently teaches auditing part-time at Stirling University.

Stuart Manson is a member of the Institute of Chartered Accountants of Scotland. He is presently a Professor of Accounting in the Department of Accounting, Finance and Management at the University of Essex where he lectures on auditing and financial reporting. He has written a number of articles in academic journals and co-authored a number of research monographs in the areas of auditing and financial reporting.

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