The authors provide a rational and coherent foundation for the appreciation of auditing practice. Acknowledgements, Preface, Study Chapters, Why are Auditors Needed?, An Overview of the Postulates and Concepts of Auditing, The Meaning and Importance of Auditor Independence and Factors Affecting Independence and Measures to Attain It, Audit Regulation, The Risk-Based Approach to Audit: Audit Judgement, The Search for Evidence Explained, Systems Work: Basic Ideas, Internal Audit, Controls in Computer Systems; Substantive Testing; Computer Assisted Audit Techniques, Sampling and Materiality, Final Work: General Principles; Analytical Review of Financial Statements; Fixed Assets and Debtors, Final Work: Specific Problems Related to Stocks and Long-Term Contracts and Trade Creditors, Final Review: Post Balance Sheet Period and Contingencies and Letter of Representation and Audit of Groups, The Auditor's Report, Fraud and Going Concern, The Audit Expectations Gap; Corporate Governance, The Auditor and Liability Under the Law, The Radical Critique, Examination Questions and Answers, Index.