Assurance, Risk and Governance

Existing textbooks deal with the principles and practices of auditing at an introductory level (see section on competition below). These sources provide a useful reference for students interested in a procedural approach to auditing but do not deal with how auditing standards (and the prevailing institutional environment) shape audit practice. For example, the technical detail in International Standards on Auditing (ISAs) is dealt with superficially. There is no guidance on how these standa...