Auditing today

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This comprehensive text has been updated and revised to take account of developments in the practical, regulatory and statutory aspects of company audits, as well as some other special classes of audit. These include the 1995 translation into full auditing standards of the APB drafts. At the legislative level, the most important development addressed is the release of many hundreds of thousands of companies from the statutory audit requirement. The text includes numerous documentary examples and case law illustrations in the area of auditors liability, culminating in the December 1995 Judgement in ADT versus BDO Binder Hamlyn. A significant amount of non-essential material from the previous edition has been removed, notably the SAS extracts in favour of key point summaries, and chapters three and four have been consolidated. The text now includes assessment material to better assist the teaching and learning process, and chapter introductions to facilitate ease of reference.