Auditing book (volume 1) is the only book written based on Iranian Auditing Standards.
The main theme of this book is on the procedures of auditors’ decision making in the process of Auditing financial statements. The most fundamental issue in Auditing is to determine the nature and amount of evidence which the auditor should gather after reviewing the special conditions of the client. If students of Auditing paper become familiar with the aims of auditing and the risks related to Auditing and the decisions to be taken by the auditor, then they will be able to gather necessary evidence and how to evaluate these evidences.
This book has an integrated approach on Auditing, meaning that the important Auditing principles and concepts are presented logically in an integrated form in order to help both students and professionals alike to understand and assist them in decision making and gathering evidence in todays complex Audit environment.
This book is an appropriate source for papers “Auditing principles 1” in Bachelor’s degree for Accounting and management, also for “Advanced Auditing” in master’s degree for Accounting.
Additionally, this book is suitable for professional and experts in Audit firms and government Auditing and supervisory departments and useful as a source for the IACPA Auditing examination to become a Certified Public Accountant in Iran.
Reading this book is also useful for professional Auditors because it helps them to have a comprehensive understanding of “Risk based Auditing” in an integrated form and helps them in using this concept in practice.