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Full Description
Assurance, risk and governance: An international perspective provides a comprehensive reference for students of assurance practices and practitioners. The book explains the technical functioning of assurance processes at an advanced level using a principles-based approach aligned with International Standards on Auditing.
This is complemented by a review of the leading academic research to provide readers with an easy-to-understand overview of the latest developments in external audit and related assurance services.
Contents
Chapter 1: Introduction; Chapter 2: International Regulatory Environments for audit and assurance services; Chapter 3: Codes of Professional Conduct; Chapter 4: Laws and regulations; Chapter 5: Money Laundering; Chapter 6: Fraud and Error; Chapter 7: Quality Control; Chapter 8: Professional Liability; Chapter 9: Client Acceptance and Continuance; Chapter 10: Risk Assessment Procedures; Chapter 11: Understanding the entity; Chapter 12: Overall and assertion level risk; Chapter 13: Response to risk; Chapter 14: Group Audits; Chapter 15: Reliance on others; Chapter 16: Audit of estimates; Chapter 17: Completion Activities; Chapter 18: The audit report; Chapter 19: Outsourcing; Chapter 20: Internal audit; Chapter 21: Other types of assurance; Chapter 22: Performance indicators and the public sector; Chapter 23: The future of audit



