Essential reading Auditing Book
You should obtain or have regular access to one or other of these two
textbooks:
Gray, I. and S. Manson The audit process: principles, practice and cases. (London:
Thomson, 2008) fifth edition [ISBN 9781844806782]. This text will be
referred to throughout as ‘Gray and Manson’.
Porter, B., J. Simon and D. Hatherly Principles of external auditing. (Chichester:
John Wiley & Sons, 2014) fourth edtion [ISBN 9780470974452]. This text
will be referred to throughout as ‘Porter et al.’.
You are also recommended to read:
Sherer, M. and S. Turley (eds) Current issues in auditing. (London: Paul
Chapman Publishing, 1997) third edition [ISBN 9781853963650]. This text
will be referred to throughout as ‘Sherer and Turley’.
Each of these texts contains references to articles and other sources, so
there is no shortage of direction to further reading. Both Gray and Manson
and Porter et al. provide a good introduction to auditing, covering its
theoretical underpinning and some of its practical aspects. There is no
need to read both books since they cover essentially the same material
in similar depths. Each of these books has the benefit of being written
specifically with reference to the international auditing standards and each
is written with an undergraduate audience in mind. The work of Sherer
and Turley is not so much a textbook as a collection of chapters written
by different authors, mainly academics. It is provocative but is also in
need of some updating. You should always bear in mind that auditing is
a dynamic subject; it is always changing, with new rules, new legislation,
new cases and new scandals. So any book will quickly become outdated.
However, the principles of auditing have remained virtually unaltered.
These principles are also common across different countries and different
legal frameworks.
Detailed reading references in this subject guide refer to the editions of the
set textbooks listed above. New editions of one or more of these textbooks
may have been published by the time you study this course. You can use
a more recent edition of any of the books; use the detailed chapter and
section headings and the index to identify relevant readings. Also check
the VLE regularly for updated guidance on readings.
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