Overview

Assurance, risk and governance: An international perspective provides a comprehensive resource for students of assurance practices. It is also a helpful reference for practitioners who want to stay abreast of developments in the profession. The book explains the technical functioning of assurance processes at an advanced level using a principles-based approach aligned with the International Standards on Auditing (ISA). This is complemented by a review of leading academic research to provide readers with an easy-to-understand perspective of the latest developments in external audit and related assurance services. The book deals with different aspects of assurance, risk and governance frameworks. It is primarily aligned with the Chartered Accountancy programme administered by the South African Institute of Chartered Accountants (SAICA) and the Association of Certified Chartered Accountants (ACCA) module on Advanced Audit and Assurance. Assurance, risk and governance: An international perspective is suitable for undergraduate Auditing students in any commerce-based degree, including students on programmes accredited by SAICA, postgraduate students interested in an overview of the relevant academic literature on assurance practices, and students registered to write ACCA's Advanced Audit and Assurance Module.Assurance, risk and governance: An international perspective provides a comprehensive resource for students of assurance practices. It is also a helpful reference for practitioners who want to stay abreast of developments in the profession. The book explains the technical functioning of assurance processes at an advanced level using a principles-based approach aligned with the International Standards on Auditing (ISA). This is complemented by a review of leading academic research to provide readers with an easy-to-understand perspective of the latest developments in external audit and related assurance services. The book deals with different aspects of assurance, risk and governance frameworks. It is primarily aligned with the Chartered Accountancy programme administered by the South African Institute of Chartered Accountants (SAICA) and the Association of Certified Chartered Accountants (ACCA) module on Advanced Audit and Assurance. Assurance, risk and governance: An international perspective is suitable for undergraduate Auditing students in any commerce-based degree, including students on programmes accredited by SAICA, postgraduate students interested in an overview of the relevant academic literature on assurance practices, and students registered to write ACCA's Advanced Audit and Assurance Module.

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9781485129820

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