Auditors are public watchdogs, guarding the interests of various stakeholders like shareholders, government, management. The age-old profession faced major transformations at the end of the twentieth century. In today’s knowledge-driven era, investors and public at large are concerned about the responsibility of the organization. Hence, audit is important, to know whether the information/report/data given under the accounting system adopted is true or not. To sustain the economic growth of a country, auditing systems need to be upgraded at the earliest. So, countries can foresee the current scenario of auditing, and be prepared for future needs. This book is planned in such a way that it encompasses all the aspects of auditing, beginning with the basics to country experiences. It is divided into three sections. The first captures basics of auditing; the second covers various applications of auditing in the field of knowledge management, mining, environment, banking, etc., and the last discusses experiences from the countries like the USA, the UK, Saudi Arabia, Canada, Romania, Australia and India. It is hoped that this book will provide valuable insights to professionals, executives and managers of finance and other related areas, apart from professionals and organizations concerned with audit practices. Besides, academicians and students of management will also gain basic understanding of auditing concepts, applications and its practices across many countries.
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