Auditing: A Risk-Based Approach (Book)

"Auditing: A Risk-Based Approach" is a book that guides auditors on how to evaluate a company's financial statements by focusing on areas with higher potential for errors or fraud. Instead of examining every detail equally, it emphasizes identifying and assessing risks to prioritize audit efforts. This method ensures a thorough, efficient, and effective audit process, helping auditors to provide accurate assurance on financial accuracy and compliance. It combines technical understanding with practical strategies to improve the quality and reliability of financial audits.