The eleventh edition of Auditing provides a simplified but thorough approach to students understanding of auditing theory and practice. It clearly explains the key features of auditing in short, easily accessible sections to encourage effective learning. The authors have sought to provide a comprehensive textbook with up-to-date research. Auditing has been completely updated to reflect recent changes in international standards, regulatory processes and corporate governance as well as developments in the field of auditing. The new edition is ideal for anyone studying modules in auditing at undergraduate or postgraduate level, or those preparing for professional examinations set by accounting bodies such as ACCA.