The book “Principles of Auditing” provides a comprehensive understanding of the fundamental concepts, objectives, and procedures involved in auditing. It explains how auditing serves as an essential tool for ensuring the accuracy, reliability, and transparency of financial statements. The book discusses the role of auditors in verifying financial records, detecting errors or fraud, and maintaining ethical standards in accounting practices. It also highlights the importance of internal control systems, professional skepticism, and adherence to auditing standards to uphold the integrity of financial reporting.

In addition to theory, the book emphasizes the practical aspects of auditing through case studies and real-world examples. Readers gain insight into various types of audits—such as internal, external, government, and forensic audits—and the modern tools used in auditing, including computerized and risk-based approaches. By bridging theoretical knowledge with applied practice, the book prepares students and professionals to perform audits effectively and ethically in both private and public sectors.