Principles of international auditing and assurance
著者
書誌事項
Principles of international auditing and assurance
Amsterdam University Press, c2021
4th ed
- タイトル別名
-
Principles of auditing : an introduction to international standards on auditing
大学図書館所蔵 全1件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Previous ed.: Prentice Hall, 2014
Includes index
内容説明・目次
内容説明
The first textbook based upon International Standards on Auditing (ISAs), this fully revised and updated fourth 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 and as such an important audit quality indicator.
This book describes the developments and practical use of all ISAs, as well as significant national standards in different countries. The new edition has been 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:
-Structure of the book following the four phases of the audit process -Coverage of the latest auditing insights including technology and automated tools & techniques (data analytics) -Updates of the most recent auditing & assurance standards, including ISA 315 and 540 -Highlighting the broader range of assurance engagements -Practice exam-style questions with end-of-chapter answers
目次
1. International Auditing Overview
2. The Institutional Setting: How Is the Audit Profession Organized
3. Ethics for Professional Accountants
4. The Fundamental Concepts of Auditing and Assurance
5. Fraud and Other Considerations of Law and Regulation in an Audit (ISA 240, 250)
6. Phase 1: Client and Engagement Acceptance / Continuance
7. Phase II, Part 1: Planning Through Understanding and Risk Analysis
8. Phase II, Part 2: Internal Control and Control Risk
9. Phase III, Part1: Building and Execution of the Test Plan and Auditor's Response to Assessed Risk
10. Phase III, Part 2: Building and Execution of the Test Plan - Analytical Review
11. Phase IV, Part 1: Evaluation and Completion
12. Phase IV, Part 2: Reporting
13. Specific Themes and Special Topics during The Audit
13A. Group Audit Extended Example
14. Other Assurance and Related Services
Glossary
Index
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