Principles of Auditing : An Introduction to International Standards on Auditing

Principles of Auditing

Principles of Auditing

An Introduction to International Standards on Auditing

 

Third Edition

 

 

Rick Hayes, Philip Wallage, Hans Görtemaker

 

The first text based upon International Standards on Auditing (ISAs), this fully revised and updated third edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely regarded as the global benchmark for auditing standards.

 

This book describes the development and practical use of all ISAs, as well as significant national standards in different countries. This new edition has been comprehensively updated in line with International Standards and presents a truly international perspective. The book provides students with a real-world perspective as close to current auditing practice and thinking as possible.

 

Key features:

• Practice exam-style questions with end-of-chapter answers
• Key terms are highlighted in the text and defined in the glossary
• Figures, charts and tables clearly illustrate concepts
• ‘Concept and a company’ places concepts in the context of real world examples, with discussion questions and references

 

Professor Rick Hayes is Professor of Accounting at California State University at Los Angeles, and is the author of numerous books on accounting

 

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

 

Professor Hans Görtemaker is Professor of Auditing/Assurance at Erasmus University, member of several supervisory boards, and the chairman/member/advisor of numerous audit committees