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Beschreibung

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.

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.

Über den Autor
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.
Inhaltsverzeichnis
TOPIC I - THE AUDIT PROFESSION, 1. International Auditing Overview, 2. How is the Audit Profession Organized, TOPIC II - FUNDAMENTAL CONCEPTS, 3. Ethics for Professional Accountants, 4. Exploring the Foundations of Auditing and Assurance, TOPIC III - THE AUDIT PROCESS MODEL, 5. Client and Engagement Acceptance / Continuance, 6. Identifying and Assessing Inherent Risk, 7. Identifying and Assessing Control Risk, 8. Building and Execution of the Test Plan and Auditor's Response to Assessed Risk, 9. Analytical Review, 10. Evaluation and Completion, 11. Reporting, TOPIC IV - SPECIFIC SUBJECTS AND THEMES, 12. Fraud and Other Considerations of Law and Regulation in an Audit, 13. Group Audits, Using the Work of Experts and the Audit of Accounting Estimates, 14. Other Assurance and Related Services, 15. Sustainability Assurance Engagements, Glossary, Index
Details
Erscheinungsjahr: 2024
Fachbereich: Betriebswirtschaft
Genre: Importe, Wirtschaft
Rubrik: Recht & Wirtschaft
Medium: Taschenbuch
Inhalt: Einband - flex.(Paperback)
ISBN-13: 9789048564156
ISBN-10: 9048564158
Sprache: Englisch
Einband: Kartoniert / Broschiert
Autor: Eimers, Peter
Wallage, Philip
Hayes, Rick
Auflage: 5. Auflage
Hersteller: Amsterdam University Press
Verantwortliche Person für die EU: Libri GmbH, Europaallee 1, D-36244 Bad Hersfeld, gpsr@libri.de
Maße: 241 x 191 x 30 mm
Von/Mit: Peter Eimers (u. a.)
Erscheinungsdatum: 10.09.2024
Gewicht: 1,163 kg
Artikel-ID: 129293341

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