This new updated edition now incorporates the content offered in the supplementary 80-page booklet which was previously provided packaged with the text. This includes a fully revised Chapter 2, Audit Reports. The text provides updated references to the Australian Auditing Standards (ASAs) as appropriate. The book is a comprehensive introduction to auditing for students who have not had significant experience in the field. It is also appropriate for introductory professional development courses for public accounting firms, internal auditors and government auditors.