Textbook in auditing theory : (auditing and assurance principles) / Solita A. Frias

Chapter 1. The Public Accounting Profession -- Chapter 2. Professional Ethics and Legal Responsibility -- Chapter 3. Fundamentals of Auditing and Assurance Services -- Chapter 4. Planning the Audit -- Chapter 5. Risk Assessment and Internnal Control -- Chapter 6. Audit Evidence and Documentation -- Chapter 7. Audit Objectives and Audit Procedures -- Chapter 8. Audit Sampling and other Selective Testing Procedures -- Chapter 9. Audit in a CIS Environment -- Chapter 10. The Auditor's Report on Financial Statements -- Chapter 11. Special Reports -- Chapter 12. Operational and Internal Auditing.

The book is intended for non-accounting students, like other business students and business practitioners who need to know what external auditing or public accounting and assurance services are all about.