Principles of International Auditing and Assurance

Principles of International Auditing and Assurance PDF

Author: RICK. WALLAGE HAYES (PHILIP. EIMERS, PETER.)

Publisher:

Published: 2024-08-15

Total Pages: 0

ISBN-13: 9789048564156

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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.

Principles of International Auditing and Assurance

Principles of International Auditing and Assurance PDF

Author: Rick Hayes

Publisher:

Published: 2021-02

Total Pages:

ISBN-13: 9789463720069

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The first textbook based upon International Standards on Auditing (ISAs), this fully revised and updated fourth edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely regarded as the global benchmark for auditing standards and as such an important audit quality indicator. This book describes the developments and practical use of all ISAs, as well as significant national standards in different countries. The new edition has been updated in line with International Standards and presents a truly International perspective. The book provides students with a real-world perspective as close to current auditing practice and thinking as possible. Key features: Structure of the book following the four phases of the audit process Coverage of the latest auditing insights including technology and automated tools & techniques (data analytics) Updates of the most recent auditing & assurance standards, including ISA 315 and 540 Highlighting the broader range of assurance engagements Practice exam-style questions with end-of-chapter answers

Principles of Auditing

Principles of Auditing PDF

Author: Rick Hayes

Publisher: Pearson Higher Ed

Published: 2014-06-26

Total Pages: 737

ISBN-13: 0273769499

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This text offers a structured approach to principles of auditing using International Standards on Auditing as its basis. Written by a team of influential professional auditors with a wealth of teaching experience this book provides a real world perspective on current auditing practices with coverage of cutting edge developments and techniques. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.

International Auditing Standards in the United States

International Auditing Standards in the United States PDF

Author: Asokan Anandarajan

Publisher: Business Expert Press

Published: 2021-06-15

Total Pages: 243

ISBN-13: 1953349331

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This book is a tool that students, faculty, and practitioners can use to better understand the relationship between US PCAOB auditing standards and IFAC IAASB auditing standards. With time, the designations of US PCAOB standards were reorganized from the initial publication of this book. Accordingly, we have added to this addition an Appendix, Appendix 1. It shows the correlation of the old designation of PCAOB auditing standards, before reorganization, and the new designations for these standards. We also have added a second appendix, Appendix 2. The latter presents the PCAOB standards, the related AICPA standards, and the IFAC IAASB standards. We suggest bookmarking the Appendices and referring back to them as you use the text.

Principles of Auditing

Principles of Auditing PDF

Author: Rick Hayes

Publisher: Financial Times/Prentice Hall

Published: 2014

Total Pages: 0

ISBN-13: 9780273768173

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Based on the International Auditing Standards, which have been established by the International Federation of Accountants, this book offers an international treatment of the basic principles of auditing.

Auditing & Assurance Services

Auditing & Assurance Services PDF

Author: William F. Messier

Publisher: Irwin/McGraw-Hill

Published: 2006

Total Pages: 0

ISBN-13: 9780073137537

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Messier employs the new audit approach currently being used by auditing professionals. This new approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The new auditing approach emphasizes understanding the entity (i.e., the organization or business being audited) and its environment (i.e. industry), and then assessing the business risks faced by the entity and how management controls those risks. This new audit process focuses on business processes instead of accounting cycles. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach, referred to in the subtitle of the text, reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence; this allows Messier to build upon this model in subsequent chapters. These are central to everything an auditor does and a unique feature of Messier. As such, this approach helps students develop auditor judgment, a vital skill in today's auditing environment.

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