Assurance & Auditing: Concepts for a Changing Environment 2e

This text introduced to the market the business risk approach; an approach that has now been followed by other key texts in the market. This approach teaches students to look at the business and the environment it operates within, when assessing audit risk.

The new edition of Jubb/Schelluch has been substantially developed and includes a model of the auditing process, which comes in the early chapters of the text to help students place the chapters in context. It also includes an increased coverage of assurance. Recent changes to auditing standards are referenced throughout the text, and lists of relevant professional standards and guidance statements are provided. The new edition gives increased attention to corporate governance and covers important aspects of the Sarbanes-Oxley Act and CLERP 9, which every auditor will need to know.