| Description |
xx, 692 pages ; 25 cm |
| Contents |
1. International auditing overview -- 2. The audit market -- 3. Ethics for professional accountants -- 4. An auditor's services -- 5. Client acceptance -- 6. Understanding the entity, risk assessment and materiality -- 7. Internal control and control risk -- 8. Control risk, audit planning and test of controls -- 9. Analytical procedures -- 10. Substantive testing and evidence -- App. to Ch. 10. Audit sampling and other selective testing procedures -- 11. Completing the audit -- App. to Ch. 11. Audit documentation and working papers -- 12. Audit reports and communication -- 13. Overview of a group audit -- 14. Corporate governance -- App. A to Ch. 14. The combined code (UK) : an example of auditors' review of corporate governance best practice -- App. B to Ch. 14. Governance and auditing in a public interest context |
| 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 |
| Notes |
Rev. ed. of: Principles of auditing / Rick Hayes and Arnold Schilder. c1999 |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Auditing.
|
| Author |
Hayes, Rick Stephan, 1946-
|
| ISBN |
0273684108 |
|
