TY - BOOK AU - Pratt, Mike AU - Peursem, Karen Van AU - Garg, Mukesh TI - Auditing theory and practice SN - 9780170458955 AV - 657 P8881 2023 PY - 2023/// CY - South Melbourne, Victoria PB - Cengage Learning Australia KW - Accounting KW - Auditing N1 - Includes bibliographic references and index N2 - "From the outset, the emphasis of the book has been one readability and the why and how of auditing, beyond the recitation of what is to be done. This Australasian edition inspired by the ongoing need for a text to reflect Australia`s and New Zealand`s unique professional and regulatory environments." -- Preface ER -