© 2018

Auditing, Assurance Services, and Forensics

A Comprehensive Approach


Table of contents

  1. Front Matter
    Pages i-xxi
  2. Audit Framework, Profession, and Standards

  3. Audit Planning

    1. Front Matter
      Pages 125-125
    2. Felix I. Lessambo
      Pages 127-151
  4. Audit Evidence Processing

    1. Front Matter
      Pages 153-153
    2. Felix I. Lessambo
      Pages 155-182
    3. Felix I. Lessambo
      Pages 183-202
    4. Felix I. Lessambo
      Pages 203-214
    5. Felix I. Lessambo
      Pages 229-238
    6. Felix I. Lessambo
      Pages 239-245
    7. Felix I. Lessambo
      Pages 247-259

About this book


This book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of forensic auditing and analyses the approach thereof. Additionally, it covers the use of blockchain in audit through several illustrations and examples, and would be of interest to students, academics, and even junior auditors.


Auditing Blockchain Forensic accounting Assurance Services US Sarbanes-Oxley Act The International Auditing and Assurance Standards Board Accounting

Authors and affiliations

  1. 1.School of BusinessCentral Connecticut State UniversityNew BritainUSA

About the authors

Felix I. Lessambo is Associate Professor at Central Connecticut State University’s School of Business where he teaches Financial Statements Analysis and Global Financial Reporting. He has practiced international tax, transfer pricing, and alternative investment management groups where he structured and advised on hedge funds and private equity cross-border transactions. He is the author of several books in finance, including The International Banking SystemThe International Corporate Governance SystemInternational Financial Institutions and Their ChallengesInternational Aspects of the US Taxation System, and Audit-Assurance Services & Forensics.

Bibliographic information

  • Book Title Auditing, Assurance Services, and Forensics
  • Book Subtitle A Comprehensive Approach
  • Authors Felix I. Lessambo
  • DOI
  • Copyright Information The Editor(s) (if applicable) and The Author(s) 2018
  • Publisher Name Palgrave Macmillan, Cham
  • eBook Packages Economics and Finance Economics and Finance (R0)
  • Hardcover ISBN 978-3-319-90520-4
  • Softcover ISBN 978-3-030-08034-1
  • eBook ISBN 978-3-319-90521-1
  • Edition Number 1
  • Number of Pages XXI, 494
  • Number of Illustrations 4 b/w illustrations, 0 illustrations in colour
  • Topics Financial Accounting
  • Buy this book on publisher's site


“In this book the author performs a comprehensive approach to both theory and practice of auditing, an extremely important area in nowadays life.   Due to its completeness, clarity of writing and rigorous approach, ‘Auditing, Assurance Services, and Forensics: A Comprehensive Approach’ will be extremely interesting for students, academics and even beginner auditors.” (Manuel Alberto M. Ferreira, Acta Scientiae et Intellectus, Vol. 04 (5), October, 2018)​