The “Audit and Assurance Study Text” is a comprehensive resource designed to guide students through the principles and practices of auditing and assurance services. Authored by industry experts, this text offers a detailed examination of audit processes, methodologies, and standards, providing students with a solid foundation in the field of assurance. Covering topics such as audit planning, risk assessment, and internal control evaluation, the Study Text equips students with the knowledge and skills needed to conduct effective audits and assurance engagements. With practical examples and case studies, the text illustrates real-world applications of audit principles, helping students to understand complex concepts and their practical implications in business environments.