PRINCIPLES OF AUDITING (An Introduction to International Standards on Auditing)

Аннотация

This audit text in all editions is created and written from the point of view of the international student – the world’s future audit and accounting professional. Audit services have undergone extensive change. Ethics standards have been conceptualized. What was once considered legitimate services for audit clients are now forbidden. The International Auditing and Assurance Standards Board (IAASB) have revised their International Standards on Auditing (ISAs) extensively, re-categorizing and renumbering standards on review, prospective financial information, compilations and agreed-upon services. The newly revised standards focus on the concept of risk. We are also grateful to fellow-teachers and other professionals who provided us with useful comments to improve the book and its accompanying guidance. (An Instructor’s Manual and PowerPoint slides that can be downloaded and used as OHTs are available at www.booksites.net/hayes)