Abstrak
The Seventeenth British Edition of Practical Auditing has been completely overhauled to take account of all the recent developments. The bulk of the text is now taken from Spicer and Pegler’s Internal Audit Procedures Manual. Practical Auditing provides exhaustive and up to date coverage of current accounting standards, and is an excellent procedural guide to audit techniques and administration. The emphasis of the book is on planning each audit within a logical framework to suit the individual needs of each client in the most efficient way. The book is a comprehensive, up-to-date and authoritative treatise on modern auditing practice which will prove of immense value to practicing chartered accountants, students of accountancy and persons engages in Finance and Commerce, who wish to be acquainted with practical audit.