Principles of International Auditing and Assurance 4th edition by Rick Hayes, Philip Wallage, Peter Eimers ISBN 9048554164 9789048554164
Original price was: $70.00.$35.00Current price is: $35.00.
Instant download Principles of International Auditing and Assurance Rick Hayes & Philip Wallage & Peter Eimers after payment
Principles of International Auditing and Assurance 4th edition by Rick Hayes, Philip Wallage, Peter Eimers – Ebook PDF Instant Download/Delivery: 9048554164, 9789048554164
Full download Principles of International Auditing and Assurance 4th edition after payment
Product details:
ISBN 10: 9048554164
ISBN 13: 9789048554164
Author: Rick Hayes, Philip Wallage, Peter Eimers
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.
Principles of International Auditing and Assurance 4th Table of contents:
SECTION I — HISTORY
1 International Auditing Overview
1.1 Learning Objectives
1.2 An Audit Defined
1.3 History
1.4 Auditing Practice Today
1.5 User Expectations and Landmark Legislation
1.6 Summary
1.7 Questions, Exercises and Cases
1.8 Notes
SECTION II — THE PROFESSION
2 The Institutional Setting: How Is the Audit Profession Organized
2.1 Learning Objectives
2.2 Introduction
2.3 Types of Auditor
2.4 Types of Audit
2.5 Audit Firms
2.6 Standard Setting
2.7 Regulation
2.8 Audit Firm’s Quality Control System
2.9 Audit Firm Oversight
2.10 Summary
2.11 Questions, Exercises and Cases
2.12 Notes
SECTION III — ETHICS
3 Ethics for Professional Accountants
3.1 Learning Objectives
3.2 What Are Ethics?
3.3 The International Code of Ethics for Professional Accountants
3.4 Part 1 – Complying with the Code, Fundamental Principles and Conceptual Framework
3.5 Part 2 – Professional Accountants in Business
3.6 Part 3 – Professional Accountants in Public Practice
3.7 Part 4 – Independence Standards
3.8 Enforcement of Ethical Requirements
3.9 Summary
3.10 Questions, Exercises and Cases
3.11 Notes
SECTION IV — FUNDAMENTAL CONCEPTS
4 The Fundamental Concepts of Auditing and Assurance
4.1 Learning Objectives
4.2 The Objectives of Auditing in an Elevator Pitch
4.3 Reasonable Assurance
4.4 Sufficient Appropriate Audit Evidence
4.5 Materiality
4.6 The Importance of Internal Control Measures
4.7 The Auditor Behaves Ethically
4.8 The Auditor Exercises Professional Skepticism
4.9 The Auditor Exercises Professional Judgement
4.10 Two Levels of Quality Control
4.11 The Auditor Is Accountable with Robust Documentation
4.12 Audit Versus Assurance
4.13 Summary
4.14 Questions and Case
4.15 Notes
5 Fraud and Other Considerations of Law and Regulation in an Audit (ISA 240, 250)
5.1 Learning Objectives
5.2 Introduction
5.3 Responsibilities of the Board
5.4 Auditor’s Responsibility
5.5 Fraud Defined
5.6 Types of Fraud
5.7 Fraud Triangle and Anti-Fraud Measures
5.8 Audit Planning and Fraud Risk Assessment
5.9 Responses to Fraud Risk Assessment
5.10 Communication Related to Fraud with Management, Board and Third Parties
5.11 Compliance with Law and Regulation, Corruption and Money Laundering
5.12 Summary
5.13 Questions, Exercises and Cases
5.14 Notes
SECTION V — THE 4 PHASES OF EACH AUDIT (‘HOW TO PERFORM AN AUDIT’)
6 Phase 1: Client and Engagement Acceptance / Continuance
6.1 Learning Objectives
6.2 Client Acceptance and Continuance: The First Step on the Journey to an Opinion
6.3 Evaluate the Client’s Background
6.4 Corporate Governance
6.5 Ability to Meet Ethical and Specific Competence Requirements
6.6 Use of Other Professionals in the Audit
6.7 Communicating With the Predecessor (Existing) Auditor
6.8 Acceptance by the Client – The Engagement Proposal
6.9 The Audit Engagement Letter
6.10 Summary
6.11 Questions, Exercises and Cases
6.12 Notes
7 Phase II, Part 1: Planning Through Understanding and Risk Analysis
7.1 Learning Objectives
7.2 Planning Objective and Procedures
7.3 Understanding the Entity and its Environment
7.4 Audit Risk Model
7.5 Materiality
7.6 Fraud and Irregularities
7.7 Using the Work of Others and Considering Auditee Use of Service Organizations
7.8 Other Planning Activities
7.9 Summary
7.10 Questions, Exercises and Cases
7.11 Notes
8 Phase II, Part 2: Internal Control and Control Risk
8.1 Learning Objectives
8.2 Introduction
8.3 Internal Control Defined
8.4 The Importance of Internal Control
8.5 IT Risk and Controls
8.6 Components of Internal Control
8.7 Control Environment
8.8 Risk Assessment
8.9 Information Systems, Communication and Related Business Processes
8.10 Control Activities
8.11 Monitoring of Controls
8.12 Hard and Soft Control
8.13 Design of Internal Controls
8.14 Preliminary Assessment of Control Risk
8.15 Summary
8.16 Questions, Exercises and Cases
8.17 Notes
9 Phase III, Part1: Building and Execution of the Test Plan and Auditor’s Response to Assessed Risk
9.1 Learning Objectives
9.2 The Basis of Evidence
9.3 Financial Statement Assertions
9.4 Audit Procedures for Obtaining Audit Evidence
9.5 Sufficient Appropriate Audit Evidence
9.6 Tests of Controls
9.7 Substantive Procedures
9.8 Sampling
9.9 Summary
9.10 Questions, Exercises and Cases
9.11 Notes
10 Phase III, Part 2: Building and Execution of the Test Plan – Analytical Review
10.1 Learning Objectives
10.2 Analytical Procedures during Different Phases in the Audit Process
10.3 The Analytical Review Process
10.4 Formulating Expectations
10.5 General Types of Analytical Procedures
10.6 Analytical Procedures as Substantive Tests
10.7 Follow-Up in Case of Unexpected Deviations
10.8 Evaluation of Misstatements Identified During the Audit (ISA 450)
10.9 Summary
10.10 Questions, Exercises and Cases
10.11 Notes
11 Phase IV, Part 1: Evaluation and Completion
11.1 Learning Objectives
11.2 Introduction
11.3 Specific Considerations Gathering Evidence for Selected Items
11.4 Written Representations
11.5 Review for Contingent Liabilities and Commitments
11.6 Review for Discovery of Subsequent Events
11.7 Related Parties
11.8 Evaluation of Going Concern Assumption
11.9 Review of Financial Statements and Other Information
11.10 Wrap-up Procedures
11.11 Summary
11.12 Questions, Exercises and Cases
11.13 Notes
12 Phase IV, Part 2: Reporting
12.1 Learning Objectives
12.2 Introduction
12.3 Basic Elements of the Auditor’s Report
12.4 Key Audit Matters (KAMs)
12.5 Emphasis of Matter Paragraph
12.6 Type of Audit Report
12.7 Opinion on Internal Controls over Financial Reporting
12.8 Communications with those Charged with Governance
12.9 Long-Form Audit Report
12.10 Management Letter
12.11 General Meeting of Shareholders
12.12 Summary
12.13 Questions, Exercises and Cases
12.14 Notes
SECTION VI — SPECIFIC THEMES AND TOPICS
13 Specific Themes and Special Topics during The Audit
13.1 Learning Objectives
13.2 Quality Control (ISQC 1, ISA 220, SOX)
13.3 Technology in the Audit
13.4 Group Audit
13.5 Audit of Accounting Estimates (ISA 540)
13.6 Summary
13.7 Questions, Exercises and Cases
13.8 Notes
13A Group Audit Extended Example
13A.1 Learning Objectives
13A.2 Context of Extended Example of a Group Audit
13A.3 The Audit Planning Memorandum – Strategy Part
13A.4 The Audit Planning Memorandum – Plan Part
13A.5 Audit Programme (Audit Plan)
13A.6 Completion Memorandum
13A.7 Questions, Exercises and Cases
13A.8 Notes
SECTION VII — OTHER ASSURANCE AND RELATED SERVICES
14 Other Assurance and Related Services
14.1 Learning Objectives
14.2 The Concepts
14.3 Elements of an Assurance Engagement
14.4 Highlights of Various Kinds of Assurance Engagements
14.5 Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
14.6 Related Services
14.7 Summary
14.8 Questions, Exercises and Cases
14.9 Notes
Glossary
Index
People also search for Principles of International Auditing and Assurance 4th :
principles of international auditing and assurance 5th edition
principles of international auditing and assurance 4th edition pdf
principles of auditing an introduction to international standards on auditing
principles of international auditing and assurance 4th edition
what are the principles of auditing
Tags: Rick Hayes, Philip Wallage, Peter Eimers, International Auditing