Auditing Introduction
The topic of auditing and assurance has a reputation for being dry and
tedious, but this is far from the reality. Auditing in practice and in the
classroom should be an intellectual challenge and a rewarding one too,
provided you apply yourself to the material set out in this subject guide.
Auditing will be a new subject for most of you. However, you are likely to
have a general idea of what you think auditing is all about. Nevertheless,
there will be surprises as we go through the course. Whatever your
preconceived ideas, try to approach the subject with an open mind. If you
do so, I think you will find it an interesting and exciting area of study.
One reason that auditing has a dull reputation is that students are
sometimes presented with, and sometimes tempted to memorise, lists of
procedures. This sort of approach drives the life out of the subject and can
only be useful if you think that you will face exactly the same question
in some future test or examination. As with any subject, it is much better
to focus on understanding the topic so that you are better able to adapt
what you know to the particular situation facing you. The examination is
designed to test your understanding of the topic rather than your ability to
memorise lists of points, facts or cases.
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