Overview

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. With its global perspective and adherence to the latest standards, this textbook is an essential resource for students aspiring to excel in the dynamic field of auditing.

Full Product Details

Author:   Rick Hayes ,  Philip Wallage ,  Peter Eimers
Publisher:   Amsterdam University Press
Imprint:   Amsterdam University Press
ISBN:  

9789048564156

ISBN 10:   9048564158
Pages:   704
Publication Date:   23 August 2024
Audience:   College/higher education ,  Undergraduate
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

Table of Contents TOPIC I - THE AUDIT PROFESSION Chapter 1 International Auditing Overview Chapter 2 How is the Audit Profession Organized TOPIC II - FUNDAMENTAL CONCEPTS Chapter 3 Ethics for Professional Accountants Chapter 4 Exploring the Foundations of Auditing and Assurance TOPIC III - THE AUDIT PROCESS MODEL Chapter 5 Client and Engagement Acceptance / Continuance Chapter 6 Identifying and Assessing Inherent Risk Chapter 7 Identifying and Assessing Control Risk Chapter 8 Building and Execution of the Test Plan and Auditor’s Response to Assessed Risk Chapter 9 Analytical Review Chapter 10 Evaluation and Completion Chapter 11 Reporting TOPIC IV - SPECIFIC SUBJECTS AND THEMES Chapter 12 Fraud and Other Considerations of Law and Regulation in an Audit Chapter 13 Group Audits, Using the Work of Experts and the Audit of Accounting Estimates Chapter 14 Other Assurance and Related Services Chapter 15 Sustainability Assurance Engagements Glossary Index

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Author Information

Rick Hayes, Ph.D., CPA, Professor Emeritus at California State University, Los Angeles, and author of numerous books on Accounting and Finance. Philip Wallage, Ph.D., RA, Professor of Auditing at the University of Amsterdam and Vrije Universiteit Amsterdam and former KPMG partner. Peter Eimers, Ph.D., RA, Professor of Auditing at Vrije Universiteit Amsterdam and partner at EY.

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