What do I study to learn how to audit?

[Emma Eve]

Hello everyone.

What books are available that teach you how to actually perform an audit? SOX 404 just says you need controls and that you must test them. It doesn't tell you how to do the audit. Enter in an audit methodology like COSO 2013. I have begun working with this book, but so far it seems very high level. The book tells you concepts to follow. I want to know how a walkthrough is performed and when. How do you make sample selections. Things like that. Can someone recommend a book or something that provides this level of detail? Also, I do want to know the high level concepts very well. The company I am going to start working for uses COSO. Could you tell me which book is the most current?

 

[RCH2016]

You need to know the standard that you are auditing to, and that is where I would start.

 

[pkost]

You reference SOX and COSO which are both accountancy based; this is very different from the quality world this forum inhabits.

I'm not sure of anyone here who is going to be able to help you much with accountancy

 

[AndyN]

Hello everyone.

What books are available that teach you how to actually perform an audit? SOX 404 just says you need controls and that you must test them. It doesn't tell you how to do the audit. Enter in an audit methodology like COSO 2013. I have begun working with this book, but so far it seems very high level. The book tells you concepts to follow. I want to know how a walkthrough is performed and when. How do you make sample selections. Things like that. Can someone recommend a book or something that provides this level of detail? Also, I do want to know the high level concepts very well. The company I am going to start working for uses COSO. Could you tell me which book is the most current?

PKost is correct. Try this: The Institute of Internal Auditors (IIA) - Welcome - The Institute of Internal Auditors