Principles of Auditing An Introduction to International Standards on Auditing

by Hayes, Rick; Dassen, Roger; Schilder, Arnold; Wallage, Philip

• ISBN13: 9780273684107
• ISBN10: 0273684108
• Additional ISBN(s): 9780273768173
• Edition: 2nd
• Format: Paperback
• Copyright: 2004-11-15
• Publisher: Prentice Hall
• More Book Details
• Purchase Benefits

Summary

"Principles of Auditing: An Introduction to International Standards on Auditing is suitable for those studying courses in auditing at undergraduate or postgraduate levels. It will also be of interest to accounting professionals looking for practical guidance on International Standards on Auditing and recent developments in the profession."--BOOK JACKET.

Author Biography

Philip Wallage is a Partner at KPMG, Amsterdam and Professor of Auditing at the University of Amsterdam.

Table of Contents

Foreward

Preface

Acknowledgements

International auditing overview

The audit market

Ethics for professional accountants

An auditor's services

Client acceptance

Understanding the entity, risk assessment and materiality

Internal control and control risk

Control risk, audit planning and test of controls

Analytical procedures

Substantive testing and evidence

Audit sampling and other selective testing procedures

Completing the audit

Audit documentation and working papers

Audit reports and communication

Overview of a group audit

Corporate governance

The Combined Code (UK)

Governance and auditing in a public interest context

Glossary

Index

Table of Contents provided by Publisher. All Rights Reserved.