Description Principles of External Auditing has become established asone of the leading textbooks for students studying auditing.
Striking a careful balance between theory and practice, the bookdescribes and explains, in non-technical language, the nature ofthe audit function and the principles of the audit process.
The book covers international auditing and accounting standardsand relevant statute and case law.
It explains the fundamentalconcepts of auditing and takes the reader through the variousstages of the audit process.
It also discusses topical aspects ofauditing such as legal liability, audit risk, quality control, andthe impact of information technology.
Brenda Porter is currently visiting Professor at ExeterUniversity and Chulalongkorn University, Bangkok.
About the author Brenda Porter is Head of School of Accounting and Law at Victoria University, Wellington New Zealand.
Jon Simon is Lecturer in Accounting & Finance at the University of Hull Business School David Hatherly is Professor of Accounting at the University of Edinburgh Management School.
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