Principles of Auditing & Other Assurance Services: 2024 Release – eBook

Description

Principles of Auditing & Other Assurance Services provides a clear and balanced introduction to auditing theory, assurance services, and professional audit practice. Designed particularly for students with limited or no prior auditing experience, the textbook connects auditing concepts with knowledge developed in earlier courses in financial accounting, managerial accounting, and accounting information systems.

The text organizes auditing material around balance sheet accounts, creating a straightforward structure for understanding the risk assessment-based approach required under both U.S. and international auditing standards. Students learn how auditing principles and procedures are applied in practice while developing an understanding of the professional responsibilities involved in assurance engagements.

A strong emphasis is placed on data analytics, critical thinking, and analysis. Integrated exercises and problems help students work with audit data and understand how analytical tools can support modern auditing procedures. The textbook also incorporates Tableau and IDEA software, giving students opportunities to develop technology and data-analysis skills that are increasingly valuable in the accounting profession.

With its combination of accessible explanations, practical auditing applications, standards-based concepts, and technology-focused exercises, Principles of Auditing & Other Assurance Services is a useful resource for students preparing for auditing courses, professional accounting careers, and modern data-driven audit environments.