Azhar ul Haque Sario 
Audit [EPUB ebook] 
Workbook

This auditing workbook offers an in-depth exploration of 65 key concepts, each with 50 Q&As and real-world examples for enhanced understanding.
Starting with foundational knowledge—the definition, cost, and objectives of an audit—it progresses to intricate topics like audit plans, committees, and auditor independence. It clarifies concepts like audit thresholds and the auditor-client relationship.
The workbook provides insights into international auditing standards (GAAS and ISA), simplifies complex ideas like audit scope, control procedures, and materiality. It also covers various types of risks, including inherent, audit, business, control, detection, fraud, sampling, and strategic risks.
A variety of audits are discussed, such as Sarbanes-Oxley Act, risk-based, compliance, forensic, and financial audits. Audit sampling, balance sheet, and income statement audits are explained in detail.
Further coverage includes:
Internal control systems
Due diligence
Audit evidence
Compliance testing
Scope limitation
Substantive procedures
Verification and vouching
Attestation and substantive testing
Audit software and assertions
Audit engagement, peer review, and findings
Management letters, audit opinions, and auditor’s reports
This workbook merges theory, practicality, and application, making it a valuable resource for students, professionals, or anyone interested in gaining a profound understanding of auditing.

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