The Enron scandal shook up the financial and accounting worlds. This led to legislation on Corporate Governance (SOX - Sarbanes Oxley). New standards have been established (COSO and COBIT) and are gradually being implemented. Corporate executives, including the CEO and the CFO must base their decisions on information that often rely on Excel spreadsheets; they are accountable and responsible for the information on which their decisions are based upon. This is critical since it has been revealed by Dr. Panko of the University of Hawaii that nearly all spreadsheets contain important errors.Information technology standards recognize that spreadsheets are important for Corporate Governance accountability. Internal audits will examine that spreadsheets comply with the new standards and will report to Corporate Governance. Public accountants (CPAs) will also check that spreadsheets do not contain significant and material errors that might affect financial statements. Raymond Payette MPA, a former public accountant, is a pioneer in this field. He has decades of experience in auditing and software development. He has an expertise of Excel that he demonstrates in a compelling way. Auditing Excel Spreadsheets studies a real world example that was used in previous research; this example contains all of the errors that an auditor is likely to find. The Ebook explains in detail all the steps required to audit spreadsheets. It contains 136 Figures illustrating the spreadsheets. It has 28 separate source code listings of ALL the VBA Source Code used. It has 9 Checklists of Audit Programs. Support is available at Support@excelhawk.com where audit tools are being developed, including Documenter, an Excel add-in that edits comments, notes and macros.