Auditing

An International Approach

Bahram Soltani

660 pages, parution le 11/04/2007

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Résumé

This new book analyses the role of external auditors in a rapidly changing environment and the need to expand their role beyond traditional financial statement audits. It presents external auditing in an innovative manner, with heavy emphasis on theoretical and international issues. The focus is on coverage of fundamental issues with regard to the framework and conceptual structure of auditing, rather than the details of traditional audit approaches. The book provides a carefully balanced presentation of auditing theory and practice.

This book is suitable for undergraduate and postgraduate students studying courses in auditing as a part of an accounting or business-related degree. It will also be of interest to practitioners, researchers and managers who are interested in current issues of auditing.

Sommaire

An introduction to auditing and assurance
Demand for and supply of external audit services
Auditing, organization and governance
The audit committee, internal and external auditing
International Auditing and Assurance Services
Auditing in the European Context
Auditor Independenceand Professional Ethics - International Issues
Audit Risk, Materiality and Business Risk Management
Audit Sampling Techniques
Evidence and Decision-Making in Auditing
Internal Control over Financial Reporting and IT Environment
Audit Reporting
Information Technology and Auditing
Continuous Auditing and Continuous Reporting
Quality Control and Oversight Systems in Auditing - International Issues
Auditor Liability in a Changing Environment
Corporate Fraud, Corporate Scandals and the External Auditing
Auditing: Looking Ahead

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Prentice Hall
Auteur(s)	Bahram Soltani
Parution	11/04/2007
Nb. de pages	660
Format	19 x 24,5
Couverture	Broché
Poids	1289g
Intérieur	Noir et Blanc
EAN13	9780273657736
ISBN13	978-0-273-65773-6