Principles of International Auditing and Assurance

5th Edition

Rick Hayes, Philip Wallage, Peter Eimers (Autoren)

Buch | Softcover

704 Seiten

2024
Amsterdam University Press (Verlag)
978-90-485-6415-6 (ISBN)

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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 the evolution, application, and global integration of ISAs, alongside other assurance standards and key national frameworks, ensuring that the content remains at the forefront of international practices. It provides students with an extraordinary depth of insight into auditing and assurance, mirroring the very latest in contemporary practices and thought leadership.

Key highlights:

Comprehensive exploration of the audit profession, essential concepts, the audit process across four stages, and specialized topics.
Insight into the latest advancements in audit technology, including data analytics.
Updates on the latest auditing and assurance standards, ensuring relevance and applicability.
Expansion into a wide spectrum of assurance engagements, including a brand-new dedicated chapter on sustainability assurance.
Practice questions styled like exams at the end of each chapter, facilitating effective review and learning.

With its global perspective and adherence to the latest standards, this textbook is an essential resource for students aspiring to excel in the dynamic field of auditing.

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.

Table of Contents

TOPIC I - THE AUDIT PROFESSION
Chapter 1 International Auditing Overview
Chapter 2 How is the Audit Profession Organized

TOPIC II - FUNDAMENTAL CONCEPTS
Chapter 3 Ethics for Professional Accountants
Chapter 4 Exploring the Foundations of Auditing and Assurance

TOPIC III - THE AUDIT PROCESS MODEL
Chapter 5 Client and Engagement Acceptance / Continuance
Chapter 6 Identifying and Assessing Inherent Risk
Chapter 7 Identifying and Assessing Control Risk
Chapter 8 Building and Execution of the Test Plan and Auditor’s Response to Assessed Risk
Chapter 9 Analytical Review
Chapter 10 Evaluation and Completion
Chapter 11 Reporting

TOPIC IV - SPECIFIC SUBJECTS AND THEMES
Chapter 12 Fraud and Other Considerations of Law and Regulation in an Audit
Chapter 13 Group Audits, Using the Work of Experts and the Audit of Accounting Estimates
Chapter 14 Other Assurance and Related Services
Chapter 15 Sustainability Assurance Engagements

Glossary
Index

Erscheinungsdatum	25.04.2024
Zusatzinfo	59 Illustrations, color; 26 Illustrations, black and white
Verlagsort	Amsterdam
Sprache	englisch
Maße	190 x 245 mm
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	90-485-6415-8 / 9048564158
ISBN-13	978-90-485-6415-6 / 9789048564156
Zustand	Neuware