The Audit Process: Principles, Practice and Cases

This is a key textbook for specialist students of accounting and finance, either undergraduate or professional, taking a first course in auditing. In this third edition the authors continue to provide a refreshing, imaginative and thorough introduction to the audit process, with a rational and coherent foundation for the appreciation of auditing practice. The text is entirely brought up to date with changes post-Enron, with new auditing standards including IAS, and with changes in UK company law. With the aid of numerous examples, case studies and questions, The Audit Process: Principles, Practice and Cases provides a realistic and thought-provoking insight into the individual components of the auditing process in the context of the entire audit. A major strength of the book is its questioning approach, designed to encourage the student to interact with the material. This is a key textbook for specialist students of accounting and finance, either undergraduate or professional, taking a first course in auditing. In this third edition the authors continue to provide a refreshing, imaginative and thorough introduction to the audit process, with a rational and coherent foundation for the appreciation of auditing practice. The text is entirely brought up to date with changes post-Enron, with new auditing standards including IAS, and with changes in UK company law. With the aid of numerous examples, case studies and questions, The Audit Process: Principles, Practice and Cases provides a realistic and thought-provoking insight into the individual components of the auditing process in the context of the entire audit. A major strength of the book is its questioning approach, designed to encourage the student to interact with the material.

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.