Financial Audit

Through this manual, the authors would like to offer to students and all other interested professionals, a comprehensive compendium of techniques, methods and tools used by the auditors, aimed to serve as study guide for the fulfilling of an audit mission, in agreement with the International Standards of Audit.

The purpose of this book is to organize and integrate the basic audit concepts, specific theories and practical tools of the profession in a logical and hierarchic structure in such way that the analytical and decisional procedures should be easily understood, correlated and applied through all the steps necessary for an audit mission. Each chapter contains many examples, case studies, proposed applications and evaluations, subscribed to each study item, so the learning process should be gradual, practical and logical and will shape coherent and distinct routines.