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Existing textbooks deal with the principles and practices of auditing at an introductory level (see section on competition below). These sources provide a useful reference for students interested in a procedural approach to auditing but do not deal with how auditing standards (and the prevailing institutional environment) shape audit practice. For example, the technical detail in International Standards on Auditing (ISAs) is dealt with superficially. There is no guidance on how these standards influence the design of audit methodology to respond to the needs of the capital market.
Key research developments in the formal academic literature are also ignored. Current South African text books provide generic details on different procedures which an auditor may use to complete an engagement but do not provide insights on the consequences of choosing different procedures or the factors which have influenced the development of these procedures.
The result is that students - even when completing advanced courses in auditing - do not have a single reference providing a comprehensive account of the principles and practices of auditing. This provides the basis for Assurance, risk and governance: An international perspective. The objects of the proposed book are to:
- Provide an overview of the external audit process at a technical level, taking into account current student sources;
- Detail the latest research findings on external audit in a manner which is easy for students to understand;
- Highlight developments in external audit in South Africa and in other jurisdictions in order to provide an international perspective on external audit; and
- Explore how the external audit market may change in the medium- to long-term.
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