Auditing book (volume 1) is the only book written based on Iranian Auditing Standards.
This book mainly focuses on decision making process of auditors in auditing of 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 auditing students become familiar with the aims of auditing, the risks related to auditing and the decisions to be taken by the auditor, then they will be able to gather necessary evidences and 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 to understand and assist them in decision making and evidence gathering in today’s complex audit environment.
This book is an appropriate source for “Auditing Principles 1” of Bachelor’s degree in accounting and management, also for “Advanced Auditing” of Master’s degree in accounting.
Additionally, this book is suitable for professionals and experts in audit firms, governmental auditing and supervisory departments and useful as a source for the IACPA examination.
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.