Montgomery's Auditing, 12E
Vincent M. O'Reilly, Patrick J. McDonnell, Barry N. Winograd, James S. Gerson, Henry R. JaenickeISBN: 0471140635; 9780471140634;
This book is the most consulted source among audit professionals. It helps auditors develop more efficient audit plans, greater control over audit risk, effective audit tests, and sound audit reports. It offers practice-tested guidance for every aspect of auditing, from standards and responsibilities, risk, and engagement strategy, through internal control, auditing specific cycles and accounts, and auditing reporting. In addition, detailed guidelines show the entire audit process and provide comprehensive auditing strategies and methods.