This book provides a comprehensive & exacting introduction to the principles & practice of external auditing. It describes & explains in non-technical language the nature of the audit function & the principles of the audit process. The book covers international auditing & accounting standards & relevant statute & case law. It explains the fundamental concepts of auditing & takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability audit risk quality control & the impact of information technology.