Auditing and Assurance Principles and Practice

This book is a testament to the power of collaboration and the collective effort of a diverse group of individuals. It is not solely the product of the co-authors, but also the numerous professionals and students who contributed to the development of our ideas and enriched the knowledge presented within. We first express our gratitude to the professional accountants who provided their valuable assistance. Furthermore, we extend our appreciation to the Institute of Chartered Accountants Ghana (ICAG), its members, and the management for their support and expertise in contributing to this creation. We also thank Samuel Acquah of Cape Coast Technical University (CCTU) for his immense assistance in the formatting and proofreading. Additionally, we would like to express our gratitude to the current and past students of ICAG, University of Cape Coast (UCC), Cape Coast Technical University (CCTU), University of Professional Studies Accra (UPSA), Kwame Nkrumah University of Science and Technology (KNUST), University of Ghana (UG) as well as the students of other Universities in Ghana, who provided us with valuable feedback. We are also grateful to our colleagues and friends who provided valuable insights and feedback on various aspects of the book. Their input helped us refine our ideas and ensure that the content was both accurate and relevant to the field of auditing. Lastly, we acknowledge the indispensable support of our families, namely the Addo’s family, Seidu’s family, and Ndori’s family, without whom such a monumental undertaking would not have been possible