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AUDITOR’S DICTIONARY - Free

AUDITOR S DICTIONARYT erms, Concepts, Processes, and RegulationsDavid O ReganJohn Wiley & Sons. 7/4/04 8:24 PM Page iThis book is printed on acid-free 2004 by John Wiley & Sons. All rights by John Wiley & Sons, Inc., Hoboken, New JerseyPublished simultaneously in CanadaNo 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, orotherwise, except as permitted under Section 107 or 108 of the 1976 United States CopyrightAct, without either the prior written permission of the Publisher, or authorization throughpayment of the appropriate per-copy fee to the Copyright Clearance Center, Inc.

David O’Regan is Head of Audit at Oxford University Press in Oxford, England. He is a fellow of the Institute of Chartered Accountants in England and Wales.

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