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The eleventh edition of Auditing provides a simplified but thorough approach to students understanding of auditing theory and practice. It clearly explains the key features of auditing in short, easily accessible sections to encourage effective learning.

The authors have sought to provide a comprehensive textbook with up-to-date research. Auditing has been completely updated to reflect recent changes in international standards, regulatory processes and corporate governance as well as developments in the field of auditing. The new edition is ideal for anyone studying modules in auditing at undergraduate or postgraduate level, or those preparing for professional examinations set by accounting bodies such as ACCA.

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1.Introduction to auditing - the why of auditing
2.Corporate Governance
3.The statutory framework for auditing
4.Accounting requirements of the Companies Act, 2006
5.Auditing and accounting standards and guidelines
6.Ethical standards and rules of professional conduct
7.Quality control in audit firms
8.Accepting appointment as auditors
9.Accounting systems and internal controls
10.Audit planning, audit risk and materiality
11.Audit evidence and using the work of an expert
12.Audit testing, sampling and analytical review procedures
13.Systems-based auditing
14.Business risk approach to auditing
15.The audit of assets
16.The audit of liabilities
17.Auditing and computers
18.Audit working papers
19.Internal audit
20.Errors, frauds and unlawful acts
21.Related parties
22.Use of service organizations
23.Subsequent events and going concern
24.Management representations
25.The final review stage of the audit
26.Auditors´ reports to shareholders
27.Auditors´ reports to directors and management
28.Group accounts
29.Auditors´ liability
30.Review engagements and non-audit assurance assignments
31.Value for money, performance evaluation, environmental reporting and corporate social responsibility reporting assignments
32.Current issues

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Millichamp, Alan
The late Alan Millichamp was a former examiner assessor in auditing and taught at the universities of Wolverhampton and Birmingham, the Open University Business School and in the private sector.

Taylor, John
John Taylor teaches at Leeds Metropolitan University on professional accounting courses. He was a professional auditor for many years and the former financial director of a PLC based in Leeds

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