The Auditor’s Companion: Concepts and Terms, from A to Z

Revised edition of: Auditor’s dictionary: Terms, concepts, processes, and regulations / David ORegan. Hoboken, N.J.: Wiley, c2004.

David J. O’Regan is Auditor General of the Pan American Health Organization in Washington, DC, and a Fellow of the Institute of Chartered Accountants in England and Wales. His previous posts include auditing in the Organization for the Prohibition of Chemical Weapons in The Hague, Netherlands, and, prior to entering the United Nations system, he was Head of Audit at Oxford University Press. He has written six books on auditing, including Bribery: Identify Hidden Risks in Your Organization. He earned his doctorate in accounting and finance from the University of Liverpool.