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March 18, 2026The Accounting Review

Basic Auditing Principles.

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Authors

ESEarl A. SpillerUniversity of South CarolinaDADale E. ArmstrongCollege of Accounting

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Implication

A book review that highlights core auditing principles in financial compliance and internal control.

Key Points

  • The review aims to summarize and evaluate key concepts from the book on auditing principles.
  • Examined the fourth edition of 'Basic Auditing Principles' by Holmes and Overmeyer.
  • Analyzed foundational auditing standards described in the text.
  • Highlighted the significance of internal controls and risk assessment in auditing.
  • The book effectively outlines essential auditing principles.
  • It emphasizes the importance of compliance with financial regulations.
  • Key insights into internal controls and risk management are clearly presented.

Cite This Study

Spiller et al. (1973) studied this question.

synapsesocial.com/papers/69ba42cf4e9516ffd37a358ahttps://doi.org/10.2308/tar-4495828
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Basic Auditing Principles (Book).1963
  2. 2Basic Auditing (Book).1977
  3. 3Auditing: Principles and Procedures (Book).1965
  4. 4Auditing Principles and Procedure (Book).1952
  5. 5Auditing Principles and Procedures (Book).1960