The profession of Certified Auditors is in a critical and difficult stage of its historical development, which is the result of specific historical evolution. According to the author, it is a transitional stage that will last for some time, while new balances will emerge at a more advanced level. The rigorous adaptation processes require rapid assimilation of new knowledge and acquisition of new skills. The implementation of International Auditing Standards, which has recently been legislated, dramatically increases the obligations of auditors. Therefore, these standards must be understood and, to some extent, demystified.

In Dimitris Dzanatos' book, the content of each standard is presented and the method of its implementation is explained. With 153 diagrams, this content becomes easily understandable. References are made to the historical course of auditing and ideas are expressed for the technical handling of the complex requirements of the standards. The purpose of the work is to serve as a tool for basic understanding of the technique of auditing for every active auditor, as well as for anyone considering pursuing the profession.