This innovative, easy-to-understand best-seller offers complete coverage of the entire audit process, taking learners step-by-step through each audit cycle, then showing how each step relates to the process as a whole. A five-part organization covers the auditing profession, the audit process, application of the audit process to the sales and collection cycle, application of the audit process to other cycles, and completing the audit. For individuals and firms in need of information on the latest audit technology, current audit practices, and the latest auditing research.