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. This latest edition meticulously unfolds the evolution, application, and global integration of ISAs.
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. This latest edition meticulously unfolds the evolution, application, and global integration of ISAs.
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.
Inhaltsangabe
TOPIC I - THE AUDIT PROFESSION 1. International Auditing Overview 2. How is the Audit Profession Organized TOPIC II - FUNDAMENTAL CONCEPTS 3. Ethics for Professional Accountants 4. Exploring the Foundations of Auditing and Assurance TOPIC III - THE AUDIT PROCESS MODEL 5. Client and Engagement Acceptance / Continuance 6. Identifying and Assessing Inherent Risk 7. Identifying and Assessing Control Risk 8. Building and Execution of the Test Plan and Auditor's Response to Assessed Risk 9. Analytical Review 10. Evaluation and Completion 11. Reporting TOPIC IV - SPECIFIC SUBJECTS AND THEMES 12. Fraud and Other Considerations of Law and Regulation in an Audit 13. Group Audits Using the Work of Experts and the Audit of Accounting Estimates 14. Other Assurance and Related Services 15. Sustainability Assurance Engagements Glossary Index
TOPIC I - THE AUDIT PROFESSION 1. International Auditing Overview 2. How is the Audit Profession Organized TOPIC II - FUNDAMENTAL CONCEPTS 3. Ethics for Professional Accountants 4. Exploring the Foundations of Auditing and Assurance TOPIC III - THE AUDIT PROCESS MODEL 5. Client and Engagement Acceptance / Continuance 6. Identifying and Assessing Inherent Risk 7. Identifying and Assessing Control Risk 8. Building and Execution of the Test Plan and Auditor's Response to Assessed Risk 9. Analytical Review 10. Evaluation and Completion 11. Reporting TOPIC IV - SPECIFIC SUBJECTS AND THEMES 12. Fraud and Other Considerations of Law and Regulation in an Audit 13. Group Audits Using the Work of Experts and the Audit of Accounting Estimates 14. Other Assurance and Related Services 15. Sustainability Assurance Engagements Glossary Index
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