Principles of Auditing & Other Assurance Services

Principles of Auditing & Other Assurance Services, 22nd Edition, is a textbook that presents auditing theory and practice in a balanced format. The volume is structured particularly for students entering the course with little or no previous audit experience.

The text connects auditing subject matter with foundational material from preceding courses in financial, managerial, and systems accounting. To facilitate the risk-assessment approach required under United States and international standards, core topics are organized around balance sheet accounts.

Primarily utilized in college- and university-level auditing courses, this 2024 release also serves as a practical reference for working professionals who apply assurance principles in their work.