Principles of Auditing

An Intriduction to International Standards on Auditing

Rick Hayes, Roger Dassen, Arnold Schilder, Philip Wallage - Collection Financial Times

692 pages, parution le 14/10/2004 (2^eme édition)

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Résumé

The first text fully based upon International Standards on Auditing (ISAs), this revised and updated new edition presents a structured approach to auditing principles using ISAs as its basis. More and more, the International Standards on Auditing are regarded as the global benchmark for auditing standards. This book describes the development and practical use of all ISAs, as well as significant national standards in different countries.

In addition to dealing with these new standards, the authors explain important new developments from a regulatory point of view. Emerging conceptual developments such as strategic auditing and business risk are covered, as well as cutting-edge audit techniques.

Features:

The ONLY principles of auditing textbook fully based on ISAs
Presents the latest auditing standards from a truly international perspective
All audit concepts are illustrated with case study examples from famous companies, such as Enron, Xerox, and WorldCom, bringing the subject to life
The authors bring a broad and in-depth range of auditing experience as: practising professionals in auditing, a regulation setter, an auditing standards setter, as well as considerable teaching experience as university professors. This provides students with a real-world perspective as close to current auditing practice and thinking as possible

Principles of Auditing: An Introduction to International Standards on Auditing is suitable for those studying courses in auditing at undergraduate or postgraduate levels. It will also be of interest to accounting professionals looking for practical guidance on International Standards on Auditing and recent developments in the profession.

L'auteur - Rick Hayes

Dr Rick Hayes is Professor of Accounting at California State University at Los Angeles, and is the author of numerous books in accounting.

L'auteur - Roger Dassen

Dr Roger Dassen is a Partner at Deloitte & louche, Amsterdam and Professor of Auditing at the Free University of Amsterdam and the University of Maastricht. He serves as a member on the International Auditing and Assurance Standards Board (IAASB).

L'auteur - Arnold Schilder

Dr Arnold Schilder is an Executive Director of the Netherlands Central Bank and Chairman of the Basel Committee of Banking Supervision's Accounting Task Force, as well as Professor of Auditing at the University of Amsterdam.

L'auteur - Philip Wallage

Dr Philip Wallage is a Partner at KPMG, Amsterdam and Professor of Auditing at the University of Amsterdam.

Sommaire

International auditing overview
The audit market
Ethics for professional accountants
An auditor's services
Client acceptance
Understanding the entity, risk assessment and materiality
Internal control and control risk
Control risk, audit planning and test of controls
Analytical procedures
Substantive testing and evidence
Completing the audit
Audit reports and communication
Overview of a group audit
Corporate governance

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Prentice Hall
Auteur(s)	Rick Hayes, Roger Dassen, Arnold Schilder, Philip Wallage
Collection	Financial Times
Parution	14/10/2004
Édition	2^eme édition
Nb. de pages	692
Format	19 x 24,5
Couverture	Broché
Poids	1206g
Intérieur	2 couleurs
EAN13	9780273684107
ISBN13	978-0-273-68410-7