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The Fourth Edition of the highly successful auditing text reflects recent changes in auditing standards, while retaining the traditional strengths of previous editions. The latest auditing, reporting, and attestation standards are all addressed, as are changes in the AICPA code. There is new material on materiality, internal control, compliance, common and statutory law, audit planning, ethics, and the auditor's responsibility to detect irregularities. The statistical sampling tables have been simplified for easier reference. Each chapter retains the pedegogical aids of the earlier editions: glossary, references, review questions, objective questions, discussion/case questions.