This essential guide by Prof. Dr. Ahmed Helmy Joumaa provides a comprehensive introduction to the principles and practices of auditing and assurance. Published in 2015, the book is meticulously structured in accordance with the International Standards on Auditing (ISA). It serves as a foundational text for students, academics, and professionals seeking to understand the modern auditing landscape, covering key concepts, procedures, and the ethical responsibilities of auditors. Readers will gain a solid understanding of audit planning, risk assessment, evidence gathering, and reporting, making it an indispensable resource for navigating the complexities of financial statement verification and assurance services.