The first edition of Auditing EDP Systems was written with one overrid-

ing objective in mind: to create a textbook that would be teachable by

auditing professors and usable by auditing students and practitioners

without sacrificing quality and depth. The adoption of our text by col-

leges in ten different countries around the world and by a Big 8 CPA firm

for internal training at the national level of their EDP auditors indicates

that we have been successful in our objective and that we have filled an

important eduational need.

The second edition of Auditing EDP Systems continues to differ

from the other EDP auditing materials that are available. It is a full-blown

textbook with questions, cases, and exercises at the end of each chapter,

and an Instructor s Manual with comprehensive solutions. Many other

texts in this field have few, if any, problem materials and some are more

suitable for reference than for teaching purposes. Auditing EDP Systems

follows auditing methodology quite closely and uses auditing terminol-

ogy wherever possible. In contrast, some other texts follow a strong sys-

tems orientation that makes them difficult for auditing professors, stu-

dents, and practitioners to use.. Finally, Auditing EDP Systems is fully

Consistent with current auditing standards, including the new methodol-

ogy and terminology introduced by SAS No. 55, Au 319, "Consideration

of the Internal Control Structure in a Financial Statement Audit." While

incorporating current auditing standards, it goes far beyond these stan-

dards in depth and consideration of systems application.

Auditing EDP Systems was written primarily for auditing profes-

sors, students, and practitioners. Auditing professors with only a limited

background in EDP should have no problem teaching with this text. De-

scriptions of EDP concepts are clear, and we avoid EDP jargon wherever

possible. For the same reasons, students and practitioners with a limited

background in EDP should also have no trouble with the text. We do

expect, however,~that students will have had at least one course in audit-