Auditing: Assurance and Risk. Cet article n’est pas disponible.Auditing: Assurance and Risk

This book focuses on auditing as a judgment process, arming students with a thorough understanding of why auditing theory looks the way it does, and how the audit plays out in reality. It provides students with the skills to be effective auditors.

W. Robert Knechel is the Frederick E. Fisher Eminent Scholar in Accounting at the University of Florida, USA. He is currently the Director of the International Center for Research in Accounting and Auditing (ICRAA). He holds honorary faculty appointments at the University of Auckland, New Zealand and KU Leuven, Belgium.

Steven E. Salterio is the Director of the CPA Centre for Governance, the PWC/O'Neill Faculty Research Fellow in Accounting, and a Professor of Business at the Stephen J. R. Smith School of Business, Queen's University, Canada. He is a Fellow of the Chartered Professional Accountants of Ontario (formerly the Institute of Chartered Accountants of Ontario).