Appropriate for courses in Auditing and Special Topics in Accounting at the college or university level. Auditing is a second-year (upper-level) course directed at students in pursuit of a professional accounting designation-CA, GGA, and CMA. This innovative and easy-to-understand bestseller offers a mixture of auditing theory and practical applications for those who will work for auditing firms. It provides thorough coverage of the entire audit process, taking the reader step-by-step through an audit cycle, then showing how the process relates to all audit cycles. Reflecting the reality of today's working world, particularly the impact of technology on auditing procedures and techniques, the text has been thoroughly revised and updated, and is completely oriented to the practical application of computers in the field of auditing. It addresses five major issues in this area that have imposed change on the auditing environment: use of computer systems by audit clients; types of computer-based systems used by audit clients; form of working papers used in general practice; student knowledge of automated systems; and integration of automated systems into the review questions, problems, and cases. Students will learn not only auditing procedures, but also how to analyze data.