This text is designed to equip readers with the knowledge of the philosophy and practice of auditing. After going through the book meticulously, he/she should acquire the skill and ability to recognize indications of irregularities. The text covers both the concepts and procedures of audition: the social role of auditing: the services rendered: the professional standards for behavioral and technical competence: programmes and procedures for defining audit objectives, gathering evidence, making decisions and exercising professional skepticism. Clients expect value for the fees they pay; public users expect objectivity. The auditor should have the mental equipment and integrity to merge these expectations. This book offers him the guide.

Onyuka McDubus, PhD, is a Professor of Development Finance with the Society of Development. He is senior lecturer at Novena University in Delta State of Nigeria.Dr McDubus, FCA, FCTI, FSM, is a chartered accountant and a chartered tax practitioner.He has published several books and articles to his credit.He is married with children.