Auditing: a Practical Approach 2e focuses on how audits are conducted in practice. In addition to covering the essential topics of auditing, the text provides greater insight into how an audit is conducted and the issues that are of greatest concern to practising auditors. As each chapter unfolds, students are introduced to the various stages of an audit. Key auditing concepts are addressed in a succinct manner, making them easily understandable. To underpin this approach, each chapter begins with a diagrammatic representation of the stages of an audit, with the current stage highlighted as we progress through the text. The diagram provides a useful reference point to ground the discussion in each chapter to the relevant stage in the audit process.