Covers the changes to the regulatory and corporate governance environment in South Africa. This title gives students an understanding and working knowledge of fundamental auditing concepts and how they are applied. It focuses on critical judgements and decision-making processes that prepare students for dynamic audit environment. 'Practice Insight' boxes demonstrate the realities of auditing in the real world - End of chapter problems, discussion cases and internet assignments designed to challenge students and test their understanding - Accompanying student website including PowerPoint Slides giving the key concepts and Weblinks - Accompanying lecturer website including PowerPoint Slides, Solutions Manual and Instructors' Manual