The 2nd edition of Principles of External Auditing provides a comprehensive introduction to the principles and practice of external auditing in the UK. It describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process.

It covers UK and International auditing standards and relevant statute and case law and 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. This new edition has been thoroughly updated throughout to include new processes and regulations, new legislation and changing practices. It also includes new sections on: environmental audit, internal audit, the expectations gap and knowledge of the business and uses the UK and International Auditing Standards.

About the Author

Brenda Porter BSc (Hons, Geog), BBS, PhD, FCA (NZ), CA (Scot), FCIS, Cert Ed is Reader in Accounting at Warwick Business School.

Jon Simon BSc (Hons, Econ), MA, MBA, FCA is Lecturer in Accounting and Finance at the University of Hull Business School.

David Hatherly BSc (Hons, Econ), Macc, FCA is Professor of Accounting at the University of Edinburgh Management School.

"About this title" may belong to another edition of this title.

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Pigeonhouse Books is a private Dublin archive of the unusual and the hard-to-find. We specialise in bringing to market items that have never before appeared for sale to online book-lovers. Volumes such as low-circulation Irish local histories, programmes for seminal theatrical performances, influential 20th century political pamphlets, and important government and agency literature of enormous value to researchers have been dispatched to every corner of the globe with love and care from Dublin. Pigeonhouse Books also maintains a familiar and popular presence at local book fairs in Ireland, where some of the rarest and most interesting volumes from Irish history and literature are selected from our shelves. Customers often find it convenient to collect their orders from us at these events in person, where a rummage among our boxes and some book-chat are features of the book-fair scene. Details are announced in advance on www.pigeonhousebooks.com. Pigeonhouse Books was founded by journalist and historian Ruraidh Conlon O'Reilly and operates from the city centre of Dublin, UNESCO city of literature. It is in sight of the famous Pigeon House generating station, serving book-lovers, collectors and academia from a location with no shortage of friendly local pigeons.

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