Rick Hayes, Philip Wallage

Principles of International Auditing and Assurance (eBook, ePUB)

5th Edition

• Format: ePub

Produktbeschreibung

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.

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Produktdetails

• Verlag: Taylor & Francis eBooks
• Seitenzahl: 704
• Erscheinungstermin: 1. Oktober 2025
• Englisch
• ISBN-13: 9781040782323
• Artikelnr.: 75622663

Autorenporträt

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