5th Edition
Principles of International Auditing and Assurance 5th Edition
704 Pages
by
Routledge
704 Pages
by
Routledge
Also available as eBook on:
This groundbreaking textbook redefines auditing education by seamlessly incorporating International Standards on Auditing (ISAs) and other IAASB assurance standards at its core, establishing a new paradigm in how auditing principles are taught. Recognized worldwide as the hallmark of auditing excellence, ISAs set the highest benchmarks for audit quality. This latest edition meticulously unfolds... Read more
TOPIC I - THE AUDIT PROFESSION, 1. International Auditing Overview, 2. How is the Audit Profession Organized, TOPIC II - FUNDAMENTAL CONCEPTS, 3. Ethics for Professional Accountants, 4. Exploring the Foundations of Auditing and Assurance, TOPIC III - THE AUDIT PROCESS MODEL, 5. Client and Engagement Acceptance / Continuance, 6. Identifying and Assessing Inherent Risk, 7. Identifying and Assessing Control Risk, 8. Building and Execution of the Test Plan and Auditor's Response to Assessed Risk, 9. Analytical Review, 10. Evaluation and Completion, 11. Reporting, TOPIC IV - SPECIFIC SUBJECTS AND THEMES, 12. Fraud and Other Considerations of Law and Regulation in an Audit, 13. Group Audits, Using the Work of Experts and the Audit of Accounting Estimates, 14. Other Assurance and Related Services, 15. Sustainability Assurance Engagements, Glossary, Index
Biography
Rick Hayes, Ph.D., CPA, Professor Emeritus at California State University, Los Angeles, and author of numerous books on Accounting and Finance. Philip Wallage, Ph.D., RA, Professor of Auditing at the University of Amsterdam and Vrije Universiteit Amsterdam and former KPMG partner. Peter Eimers, Ph.D., RA, Professor of Auditing at Vrije Universiteit Amsterdam and partner at EY.
