Principles of auditing : an introduction to international standards on auditing
著者
書誌事項
Principles of auditing : an introduction to international standards on auditing
Prentice Hall, 2014
3rd ed
- : pbk
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注記
Previous ed.: 2005
Includes bibliographical references and index
内容説明・目次
内容説明
This text offers a structured approach to principles of auditing using International Standards on Auditing as its basis. Written by a team of influential professional auditors with a wealth of teaching experience this book provides a real world perspective on current auditing practices with coverage of cutting edge developments and techniques.
目次
Chapter 1: International Auditing Overview
Chapter 2: The Audit Market
Chapter 3: Ethics for Professional Accountants
Chapter 4: An Auditor's Services
Chapter 5: Client Acceptance
Chapter 6: Main Audit Concepts and Planning the Audit (ISA 300, 315, 320)
Chapter 7: Internal Control and Control Risk (ISA 315)
Chapter 8: Analytical Procedures (ISA 520)
Chapter 9: Auditor's Response to Assessed Risk (ISA 330)
Chapter 10: Audit Evidence (ISA 500-580)
Chapter 11: Completing the Audit (ISA 500-580)
Chapter 12: Audit Reports and Communication (ISA 700, 800, 260, 265)
Chapter 13: Overview of a Group Audit
Chapter 14: Other Assurance Engagements
Chapter 15: Corporate Governance and the Role of the Auditor
Appendix: Audit Documentation and Working Papers
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