"Auditing for Dummies" by Maire Loughran offers a comprehensive yet accessible guide to understanding the principles and procedures of auditing. The book demystifies the auditing process by breaking down complex topics into easily understandable parts, avoiding technical jargon. It covers various aspects of auditing, including professional standards, risk assessment, evidence collection, internal controls, and specific audit procedures for different business processes and financial statement accounts. Furthermore, the text explains the different types of audit opinions and engagement services beyond financial statement audits. The author emphasizes practical application and includes real-world examples to illuminate key concepts for both newcomers and those seeking a clearer understanding of auditing.

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