This book provides an introduction to the principles and practice of external auditing. It describes and explains the nature of the audit function and the principles of the audit process. It covers relevant statute and case law and also international standards on auditing. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical issues such as auditors' legal liability, auditors' independence, audit quality and the audit of environmental, social and other non-financial information.
