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Principles of International Auditing and Assurance

Paperback Engels 2024 9789048564156
Verkooppositie 4386Hoogste positie: 4386
Nog niet verschenen, verwacht op 15‑08‑2024


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.


Aantal pagina's:800

Over Rick Hayes

Rick Hayes, Ph.D., CPA, Professor Emeritus at California State University, Los Angeles, and author of numerous books on Accounting and Finance.

Andere boeken door Rick Hayes

Over Philip Wallage

Philip Wallage, Ph.D., RA, Professor of Auditing at the University of Amsterdam and Vrije Universiteit Amsterdam and former KPMG partner.

Andere boeken door Philip Wallage

Over Peter Eimers

Peter Eimers, Ph.D., RA, Professor of Auditing at Vrije Universiteit Amsterdam and partner at EY.

Andere boeken door Peter Eimers


1. International Auditing Overview
2. The Institutional Setting: How Is the Audit Profession Organized
3. Ethics for Professional Accountants
4. The Fundamental Concepts of Auditing and Assurance
5. Fraud and Other Considerations of Law and Regulation in an Audit (ISA 240, 250)
6. Phase 1: Client and Engagement Acceptance / Continuance
7. Phase II, Part 1: Planning Through Understanding and Risk Analysis
8. Phase II, Part 2: Internal Control and Control Risk
9. Phase III, Part1: Building and Execution of the Test Plan and Auditor’s Response to Assessed Risk
10. Phase III, Part 2: Building and Execution of the Test Plan — Analytical Review
11. Phase IV, Part 1: Evaluation and Completion
12. Phase IV, Part 2: Reporting
13. Specific Themes and Special Topics during The Audit
13A. Group Audit Extended Example
14. Other Assurance and Related Services


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