Auditing 3ed

An evolutionary text in a quickly changing field, the second edition of Auditing: Concepts for a Changing Environment is the first text to thoroughly integrate risk analysis into the design of audit programs and the overall evaluation of audit evidence. Reflecting the changes taking place in the reliability of computer data processing and analysis techniques to understand business risk, Auditing 2/e integrates the most up-to-date risk analysis techniques into the evidence-gathering process in a real-world manner. Taking a more progressive approach to auditing - while still providing a firm foundation in basic auditing concepts - the text offers such non-traditional topics as competition in the accounting field, audits of financial institutions and pension liabilities, new financial instruments, auditing mergers and acquisitions, and governmental, compliance and operational auditing.