205 192
206 193
207 194
208 195
209 196
210 197
211 198
212 199
213 200
214 201
215 202
216 203
217 204
218 205
219 206
220 207
221 208
222 209
223 210
224 211
225 212
226 213
227 214
228 215
229 216
230 217
231 218
232 219
233 220
234 221
235 222
236 223
237 224
238 225
239 226
240 227
241 228
242 229
243 230
244 231
245 232
246 233
247 234
248 235
249 236
250 237
251 238
252 239
253 240
254 241
255 242
256 243
257 244
258 245
259 246
260 247
261 248
262 249
263 250
264 251
265 252
266 253
267 254
268 255
269 256
270 257
271 258
272 259
273 260
274 261
275 262
276 263
277 265
278 266
279 267
280 268
281 269
282 270
283 271
284 272
285 273
286 275
287 276
288 277
289 278
290 279
291 281
292 282
293 283
294 284
295 285
296 287
297 288
298 289
299 290
300 291
301 292
302 293
303 294
304 295
305 296
306 297
307 298
308 299
309 300
310 301
Founded in 1807, JohnWiley & Sons is the oldest independent publishing company in the United States. With offices in North America, Europe, Asia, and Australia, Wiley is globally committed to developing and marketing print and electronic products and services for our customers’ professional and personal knowledge and understanding.
The Wiley Corporate F&A series provides information, tools, and insights to corporate professionals responsible for issues affecting the profitability of their company, from accounting and finance to internal controls and performance management.
Agile Auditing
Fundamentals and Applications
Raven Catlin
Ceciliana Watkins
Copyright © 2021 by John Wiley & Sons, Inc. All rights reserved.
Published by John Wiley & Sons, Inc., Hoboken, New Jersey.
Published simultaneously in Canada.
No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act,