Instruction Manual for Principles of Auditing An Introduction to International Standards on Auditing 3rd edition by Philip Wallage, Hans Gortemaker, Rick Hayes ISBN 0273769499 9780273769491

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Product details:

ISBN 10: 0273769499
ISBN 13: 9780273769491
Author:  Philip Wallage, Hans Gortemaker, Rick Hayes

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. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you’ll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.

Principles of Auditing An Introduction to International Standards on Auditing 3rd Table of contents:

• International Auditing Overview

  • Introduction to Auditing: This chapter provides a foundational overview, touching on the historical development of auditing, types of audits and auditors, and key auditing standards and processes. It sets the stage for the entire auditing process and outlines the international framework.

• The Audit Market

  • Demand and Supply: Discusses the factors influencing the demand for audit services and explores the regulation of the audit market from an international perspective, including legal liabilities and the development of audit market structures.

• Ethics for Professional Accountants

  • IESBA Code: Focuses on ethical considerations for auditors, with emphasis on independence, professional conduct, and ethics in practice. The International Ethics Standards Board for Accountants (IESBA) provides the guiding principles.

• An Auditor’s Services

  • Audit Framework: Details the types of services auditors offer and the framework around assurance engagements. It explores professional judgment, skepticism, and quality control standards, like ISQC #1 and ISA 220.

• Client Acceptance

  • Onboarding Process: Covers the steps auditors take when accepting a new client, including evaluating the client’s background, meeting ethical requirements, and communicating with the previous auditor.

• Main Audit Concepts and Planning the Audit

  • Audit Planning: Outlines key concepts such as the audit risk model, materiality, fraud, and inherent risk assessment. This chapter provides a guide to the planning stage, which is crucial for any audit engagement.

• Internal Control and Control Risk

  • Internal Controls: Introduces internal control systems, assessing control risks, and evaluating the effectiveness of controls within the entity. This section also explores IT risks and controls.

• Analytical Procedures

  • Review Process: Discusses the role of analytical procedures in audits, focusing on data analysis techniques, including Computer-Assisted Audit Techniques (CAATs) and general audit software. It explores how these tools are used during different stages of an audit.

• Auditor’s Response to Assessed Risk

  • Evidence and Procedures: Focuses on the auditor’s response to the risks identified during the audit, including testing controls and substantive procedures, and the importance of gathering sufficient and appropriate audit evidence.

• Audit Evidence

  • Gathering Evidence: Covers the types of audit procedures used to collect evidence, such as external confirmations and sampling, and how auditors evaluate misstatements and related parties during the audit.

• Completing the Audit

  • Final Steps: Discusses quality control measures and the final procedures before completing the audit, such as reviewing for subsequent events, financial statement review, and evaluating going concern issues.

• Audit Reports and Communications

  • Reporting: Covers the essential components of an audit report, including expressing audit opinions, the circumstances that may lead to qualifications, and the communication of findings to the board and stakeholders.

• Overview of a Group Audit

  • Group Audit Planning: Details the strategy and plan for auditing consolidated financial statements, including communication with group entities, consolidation procedures, and reporting on group audits.

• Other Assurance and Non-Assurance Engagements

  • Alternative Engagements: Discusses the variety of assurance services beyond traditional audits, such as review engagements, other assurance engagements, and related services that auditors provide.

• Corporate Governance and the Role of the Auditor

  • Corporate Governance: Explores the auditor’s role in corporate governance, discussing governance structures, committees, best practices, and how the audit profession impacts corporate governance globally.

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Philip Wallage,Hans Gortemaker,Rick Hayes,Principles of Auditing,International Standards