Ayoib Che Ahmad et al.
This textbook is designed for degree and diploma students pursuing the auditing course at institutions of higher learning. Students are exposed to the need for external audit and the statutory requirements governing the profession and practice. The book introduces fundamental auditing concepts and standards, as well as the procedures related to audit planning and the auditing of financial statements. The contents, spread over 24 chapters, cover topics such as internal control, audit risk, audit evidence and documentation, audit sampling, code of ethics, auditor liabilities, internal auditing, the impact of IT in auditing and fraudulent financial reporting.