Auditing & Assurance Services: A Systematic Approach: 2025 Release - Ebook A2

The auditing profession has been significantly impacted by rapid changes in standards and the introduction of audit data analytics and visualization technologies. Students must engage actively with their learning to develop the necessary skills for the evolving auditing field. This title takes a systematic approach by first introducing audit risk, materiality, and evidence, then audit planning, assessment of control risk, and detection risk. These skills are then applied to major business processes using a risk-based approach, emphasizing critical judgments and decision-making skills.