The book “Audit: An Introduction” is primarily meant to explain the basic principles of audit in a simple, ease to read, understand and comprehensive manner , it is an attempt to present the basics of audit for a beginner. The book discussed among others in a lucid but concise manner the nature and purpose of audit, statutory and regulatory guidelines of auditing, auditor’s independence, functions and responsibilities of directors and audit committee, professional code of conduct and other basic introductory issues in audit.