Principles of International Auditing and Assurance : 4th Edition （2ND）

Hayes, Rick/ Wallage, Philip/ Eimers, Peter

Amsterdam University Press（2021/01発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 696 p.
• 言語 ENG
• 商品コード 9789463720069
• DDC分類 657.45

Full Description

The first textbook based upon International Standards on Auditing (ISAs), this fully revised and updated fourth edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely regarded as the global benchmark for auditing standards and as such an important audit quality indicator.

This book describes the developments and practical use of all ISAs, as well as significant national standards in different countries. The new edition has been updated in line with International Standards and presents a truly International perspective. The book provides students with a real-world perspective as close to current auditing practice and thinking as possible.

Key features:
-Structure of the book following the four phases of the audit process -Coverage of the latest auditing insights including technology and automated tools & techniques (data analytics) -Updates of the most recent auditing & assurance standards, including ISA 315 and 540 -Highlighting the broader range of assurance engagements -Practice exam-style questions with end-of-chapter answers

Contents

1. International Auditing Overview
2. The Institutional Setting: How Is the Audit Profession Organized
3. Ethics for Professional Accountants
4. The Fundamental Concepts of Auditing and Assurance
5. Fraud and Other Considerations of Law and Regulation in an Audit (ISA 240, 250)
6. Phase 1: Client and Engagement Acceptance / Continuance
7. Phase II, Part 1: Planning Through Understanding and Risk Analysis
8. Phase II, Part 2: Internal Control and Control Risk
9. Phase III, Part1: Building and Execution of the Test Plan and Auditor's Response to Assessed Risk
10. Phase III, Part 2: Building and Execution of the Test Plan — Analytical Review
11. Phase IV, Part 1: Evaluation and Completion
12. Phase IV, Part 2: Reporting
13. Specific Themes and Special Topics during The Audit
13A. Group Audit Extended Example
14. Other Assurance and Related Services
Glossary
Index