Introduction to Auditing: Logic, Principles, and Techniques

This radically different book provides a simple, logic-based audit process appropriate for any audit. It is an ideal introductory reference source covering work process controls, the audit landscape, audit procedures, and reporting formats.

Prepare for today's changing world of internal auditing by: - Investigating new concepts, principles, and techniques. - Learning a single basic approach applicable to virtually any audit project. - Identifying a single model capable of understanding any client. - Understanding internal control, with emphasis on process controls. - Developing guidelines to help ensure persuasive audit evidence. - Mastering analytical and critical thinking skills. - Increasing awareness of professional ethics. - Understanding risk and opportunity related to clients and colleagues. - Discovering a broad array of audit procedures.

Richard L. Ratliff, Ph.D., CIA, Authur Andersen Alumni Professor at Utah State University, received a bachelor of arts degree from Texas Christian University, a master of arts from the University of Texas at Austin, and a doctor of philosophy degree from the University of North Carolina at Chapel Hill. He is the lead author of the book, Internal Auditing: Principles and Techniques, published by the Institute of Internal Auditors. He has published and lectured in the United States, England, Europe, Southeast Asia, China, Australia, and New Zealand. The Institute of Internal Auditors, New Zealand, has named him an Honorary Fellow, that organization's highest honor. He has received several other awards and honors for his teaching and research and has consulted with a variety of international, national, and local organizations. Dr. Ratliff is a former Director of the Audit Department for the Church of the Jesus Christ of Latter-Day Saints.

Kurt F. Reding, Ph.D., CIA, CPA, CMA, Associate Professor of Accounting and Coordinator of The Insitute of Internal Auditors Endorsed Internal Auditing Program at Pittsburg State University in Pittsburg, Kansas, earned his Ph.D. from the University of Tennessee in 1988. He had published articles in Internal Auditor, Internal Auditing, Managerial Auditing Journal, Management Accounting, and other journals. He, along with co-authors Craig Barbar and Kristine DiGirolamo, received The Institute of Internal Auditors 2001 John B. Thurston Award for the article, "Creating a Business Risk Inventory," published in Internal Auditor. Professor Reding has served as senior manager and faculty resident with Arthur Andersen LLP, faculty resident with Allstate Insurance Company, and staff auditor with Arthur Young & Company.