This book provides a sound basis for the study of auditing for the above bodies’ examinations and also for the examinations of the Institute of Internal Auditors (IIA) and of the Chartered Institute of Public Finance and Accountancy (CIPFA).

The book will be suitable for studies of auditing at degree level and professional master’s level. 

This sixth edition contains references to the International Standards on Auditing (ISAs) and the International Standard on Quality Control issued by the International Auditing and Assurance Standards Board (IAASB). IAASB is one of the independent standard-setting boards of the International Federation of Accountants (IFAC). This edition also contains references to the ISAs (UK and Ireland) initially published by the Auditing Practices Board (APB) and now adopted and published by the FRC. The ISAs are designed to support the auditor in obtaining reasonable assurance in forming their opinions.

本书为上述机构的考试以及内部审计师协会（IIA）和特许公共财政和会计学会（CIPFA）的审计研究提供了良好的基础。

本书适用于学位层次和专业硕士层次的审计研究。

第六版参考了国际审计和保证标准委员会（IAASB）发布的国际审计准则（ISAs）和国际质量控制标准。IAASB是国际会计师联合会（IFAC）的独立标准制定委员会之一。本版还包括对ISAs（英国和爱尔兰）的引用，最初由审计实务委员会（APB）发布，现在由FRC采用和发布。ISA旨在支持审计师在形成其意见时获得合理的保证。