Principles of Auditing
Description
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.
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Content
- Chapter 1: International Auditing Overview
- Chapter 2: The Audit Market
- Chapter 3: Ethics for Professional Accountants
- Chapter 4: An Auditor's Services
- Chapter 5: Client Acceptance
- Chapter 6: Main Audit Concepts and Planning the Audit (ISA 300, 315, 320)
- Chapter 7: Internal Control and Control Risk (ISA 315)
- Chapter 8: Analytical Procedures (ISA 520)
- Chapter 9: Auditor's Response to Assessed Risk (ISA 330)
- Chapter 10: Audit Evidence (ISA 500-580)
- Chapter 11: Completing the Audit (ISA 500-580)
- Chapter 12: Audit Reports and Communication (ISA 700, 800, 260, 265)
- Chapter 13: Overview of a Group Audit
- Chapter 14: Other Assurance Engagements
- Chapter 15: Corporate Governance and the Role of the Auditor
- Appendix: Audit Documentation and Working Papers
