The Audit Process: Principles, Practice & Cases

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This is a key textbook for specialist readers 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.

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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.